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
199902008 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/15/1999
199902008 851.00-00 Definition of Regulated Investment Company 01/15/1999
199902008 7704.01-00 Meaning of 01/15/1999
199903037 83.08-00 Deduction by Employer 01/22/1999
199903037 404.10-00 Deferred Compensation 01/22/1999
199903037 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903020 101.01-02 Transfer for Consideration 01/22/1999
199903044 1362.00-00 Election by Small Business Corporation 01/22/1999
199903051 401.06-00 Required Distributions 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903011 9100.22-00 Other 01/22/1999
199903011 1503.03-00 Dual Resident Corporations (Repealed in 1976) 01/22/1999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