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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
199935008 861.08-01 Allocation 09/03/1999
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999
199935022 1362.01-03 Late Elections 09/03/1999
199935034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935034 368.08-00 Continuity of Interest Rule 09/03/1999
199935027 166.00-00 Bad Debts 09/03/1999
199935027 585.00-00 Reserves for Losses on Loans of Banks 09/03/1999
199935027 1361.00-00 Definitions 09/03/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
199935043 1362.00-00 Election by Small Business Corporation 09/03/1999
199935043 1362.04-00 Inadvertent Terminations 09/03/1999
199935051 7701.00-00 Definitions 09/03/1999
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
199935046 678.01-01 Release or Modification of Power 09/03/1999
199935046 1361.03-01 Grantor Trusts 09/03/1999
199935020 1362.03-00 S Termination Year 09/03/1999
199935020 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999
199935061 612.02-00 Allowable Capital Additions in Case of Mines 09/03/1999
199935059 50.00.00-00 LEVY 09/03/1999
199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999
199935028 104.02-00 Workmen's Compensation 09/03/1999
199935015 1362.02-03 Passive Investment Income 09/03/1999