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
199941052 4945.04-06 Expenditure Responsibility 10/15/1999
199941043 9999.98-00 Not Able to Identify Under Present List 10/15/1999
199941017 355.04-00 Business Purpose 10/15/1999
199941017 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941026 9100.00-00 Extension of Time for Making Certain Elections 10/15/1999
199941036 6041.00-00 Information at Source 10/15/1999
199941024 101.05-00 Flexible Premium Contracts Before 1985 10/15/1999
199941024 7702.00-00 Life Insurance Contract Defined 10/15/1999
199941044 351.00-00 Transfer to Corporation Controlled by Transferor 10/15/1999
199941018 1012.00-00 Basis of Property--Costs 10/15/1999
199941044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/15/1999
199941044 355.01-00 Spin-Off 10/15/1999
199941044 367.00-00 Foreign Corporations 10/15/1999
199941044 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941051 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/1999
199941042 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941028 301.00-00 Distributions of Property 10/15/1999
199941038 6103.11-00 Disclosure for Tax Administration Purpose 10/15/1999
199941051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/15/1999
199941051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/15/1999
199941042 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/15/1999
199941042 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941042 7701.00-00 Definitions 10/15/1999
199941028 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941028 355.01-00 Spin-Off 10/15/1999