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 851.00-00 Definition of Regulated Investment Company 01/15/1999
199902008 7704.01-00 Meaning of 01/15/1999
199902007 174.05-01 From Current Deduction to Amortization 01/15/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999
199903013 751.00-00 Unrealized Receivables and Inventory Items 01/22/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903040 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 01/22/1999
199903052 414.07-00 Governmental Plan 01/22/1999
199903030 162.26-00 Capital v. Expense 01/22/1999
199903040 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 01/22/1999
199903040 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/22/1999
199903025 2511.06-01 Limited By Ascertainable Standard 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903025 2036.02-02 Power in Decedent as Trustee 01/22/1999
199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 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
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903033 9100.10-01 Accounting Methods 01/22/1999
199903047 9100.09-00 Section 442; Accounting Periods 01/22/1999
199903015 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999