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
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999
199903001 2055.12-10 Reformations of Nonqualifying Interests 01/22/1999
199903001 664.03-01 Charitable Remainder Annuity Trust 01/22/1999
199903026 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 01/22/1999
199903026 7702.00-00 Life Insurance Contract Defined 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903036 404.10-00 Deferred Compensation 01/22/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903007 1362.00-00 Election by Small Business Corporation 01/22/1999
199903025 2511.06-01 Limited By Ascertainable Standard 01/22/1999
199903025 2036.02-02 Power in Decedent as Trustee 01/22/1999
199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999