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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
199929023 856.04-00 Rents From Real Property 07/23/1999
199929022 1362.00-00 Election by Small Business Corporation 07/23/1999
199929021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/23/1999
199929021 2601.00-00 Tax On Generation Skipping Transfers 07/23/1999
199929021 507.00-00 Termination of Private Foundation Status 07/23/1999
199929021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/23/1999
199929021 643.00-00 Definitions Applicable to Subparts A, B, C, and D 07/23/1999
199929021 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/23/1999
199929020 1362.01-03 Late Elections 07/23/1999
199929019 6013.04-01 Innocent Spouse Relief 07/23/1999
199929018 368.04-00 Assets for Control of Transferee (Type "D") 07/23/1999
199929018 355.01-00 Spin-Off 07/23/1999
199929018 357.02-00 Liabilities in Excess of Basis 07/23/1999
199929017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/23/1999
199929017 1502.21-00 Consolidated Net Operating Loss Deduction 07/23/1999
199929017 1502.75-10 When Group Remains in Existence 07/23/1999
199929016 1362.00-00 Election by Small Business Corporation 07/23/1999
199929015 357.02-00 Liabilities in Excess of Basis 07/23/1999
199929014 1362.01-03 Late Elections 07/23/1999
199929013 355.01-01 Split-Off 07/23/1999
199929013 368.09-01 Several Steps 07/23/1999
199929012 1362.01-03 Late Elections 07/23/1999
199929011 1362.04-00 Inadvertent Terminations 07/23/1999
199929010 856.04-00 Rents From Real Property 07/23/1999
199929009 1031.06-00 Multi-Party Exchanges 07/23/1999