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
199903039 104.02-00 Workmen's Compensation 01/22/1999
199903038 2053.02-00 Estimated Amounts 01/22/1999
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
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
199903035 174.05-02 From Amortization to Current Deduction 01/22/1999
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199903033 9100.10-01 Accounting Methods 01/22/1999
199903032 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/22/1999
199903032 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 01/22/1999
199903032 3401.01-00 Wages Subject to Withholding 01/22/1999
199903031 2056.07-03 Qualifying Interest 01/22/1999
199903030 162.26-00 Capital v. Expense 01/22/1999
199903029 51.07.00-00 LIENS: Filing 01/22/1999
199903029 51.07.09-00 LIENS: Filing: State law, effect of 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903027 856.04-00 Rents From Real Property 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
199903025 2511.06-01 Limited By Ascertainable Standard 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