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
199932055 414.01-00 Service for Predecessor Employer 08/13/1999
199932048 6041.06-00 Exceptions 08/13/1999
199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932053 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/13/1999
199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999
199932016 6601.01-00 Interest on Deficiencies 08/13/1999
199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932001 2056.07-03 Qualifying Interest 08/13/1999
199932006 167.05-05 Change of Method 08/13/1999
199932006 167.14-06 Licenses and Franchises 08/13/1999
199932038 1362.00-00 Election by Small Business Corporation 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
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
199931033 401.06-01 In General 08/06/1999
199931033 408.02-01 Benefit Distributions 08/06/1999
199931033 2056.07-00 Qualified Terminable Interest Property 08/06/1999
199931052 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 08/06/1999
199931046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/06/1999
199931028 2702.02-02 Personal Residence in Trust 08/06/1999
199931028 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 08/06/1999