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
199930019 877.01-00 Principal Purpose--the Avoidance of Tax 07/30/1999
199930018 3231.01-00 Employers v. Not Employers 07/30/1999
199930017 168.20-00 Classification of Property 07/30/1999
199930017 446.04-17 Change in Method of Accounting for Depreciation 07/30/1999
199930016 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/30/1999
199930015 104.01-00 Health and Accident Insurance 07/30/1999
199930014 6425.02-01 Adjustment Credited or Refunded 07/30/1999
199930013 64.00.00-00 PROPERTY SUBJECT TO COLLECTION 07/30/1999
199930012 1362.04-00 Inadvertent Terminations 07/30/1999
199930011 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
199930011 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/30/1999
199930010 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930010 1001.02-00 Amount Realized 07/30/1999
199930010 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930009 3231.01-00 Employers v. Not Employers 07/30/1999
199930008 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930007 6601.02-00 Interest on Delinquent Taxes 07/30/1999
199930006 64.45.03-00 PROPERTY SUBJECT TO COLLECTION: Tenancy, held in: Joint 07/30/1999
199930005 9214.04-00 Computer Leasing 07/30/1999