IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
199932034 1503.04-04 Dual Resident Corporation 08/13/1999
199932014 1311.00-00 Correction of Error 08/13/1999
199932013 108.02-00 Reduction of Tax Attributes 08/13/1999
199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999
199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999
199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932010 6601.02-01 Starting Date (Avon Products) 08/13/1999
199932031 83.01-00 When Includible in Gross Income 08/13/1999
199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999
199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932031 671.02-00 Persons Treated as Grantors 08/13/1999
199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999
199932041 355.01-01 Split-Off 08/13/1999
199932015 7121.00-00 Closing Agreements 08/13/1999
199932043 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932043 2652.01-02 Special Election for QTIP 08/13/1999
199932002 6011.04-00 Employer Requirements 08/13/1999
199932049 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/13/1999
199932011 165.06-00 Worthless Securities 08/13/1999
199932011 1502.13-00 Intercompany Transactions 08/13/1999
199932011 1502.19-00 Excess Losses 08/13/1999
199932011 1502.20-00 Loss Disallowance Rule 08/13/1999
199932011 1502.80-00 Applicability of Other Provisions of Law 08/13/1999
199932038 1362.00-00 Election by Small Business Corporation 08/13/1999
199932019 108.01-02 Insolvent Taxpayer 08/13/1999