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
199904001 2041.08-00 Partial Release of Powers 01/29/1999
199904001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/29/1999
199904001 2601.03-01 Irrevocable Trusts 01/29/1999
199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999
199904016 338.01-02 Time in which Election must be made 01/29/1999
199904016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/29/1999
199904024 1362.00-00 Election by Small Business Corporation 01/29/1999
199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999
199904019 856.04-00 Rents From Real Property 01/29/1999
199904005 1362.04-00 Inadvertent Terminations 01/29/1999
199904010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/29/1999
199904010 355.01-00 Spin-Off 01/29/1999
199904012 1001.05-00 Fair Market Value of Property 01/29/1999
199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999
199904035 471.09-00 Items Includible v. Not Includible in Inventory 01/29/1999
199904035 472.00-00 Last-In, First-Out Inventories 01/29/1999
199904039 83.08-00 Deduction by Employer 01/29/1999
199904039 404.10-00 Deferred Compensation 01/29/1999
199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999
199904031 451.19-00 Accrual Method 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 01/29/1999
199904008 1362.01-02 Election After Termination 01/29/1999
199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999
199904041 414.08-00 Church Plan 01/29/1999
199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999