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
199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933021 117.05-00 Limitation 08/20/1999
199933020 2041.08-00 Partial Release of Powers 08/20/1999
199933020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933020 2601.03-01 Irrevocable Trusts 08/20/1999
199933019 302.03-00 Complete Termination of Interest 08/20/1999
199933018 4081.00-00 Gasoline and Diesel Fuels 08/20/1999
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
199933017 85.02.00-00 WAIVERS: Collection 08/20/1999
199933017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/20/1999
199933016 1362.02-03 Passive Investment Income 08/20/1999
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933013 162.04-03 Capture Insurance 08/20/1999
199933012 1502.76-01 Income Allocation 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933010 3231.01-00 Employers v. Not Employers 08/20/1999
199933009 3231.01-00 Employers v. Not Employers 08/20/1999
199933008 833.02-00 Special Deduction 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933006 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 08/20/1999
199933005 311.01-00 With Respect to its Stock 08/20/1999
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199933005 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/20/1999