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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Номер UILC Тема Дата публикации
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199933005 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/20/1999
199933005 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 08/20/1999
199933012 1502.76-01 Income Allocation 08/20/1999
199933052 412.06-00 Minimum Funding Waiver 08/20/1999
199933029 170.00-00 Charitable, Etc. Contributions and Gifts 08/20/1999
199933041 3231.01-00 Employers v. Not Employers 08/20/1999
199933029 170.09-00 Donees of Charitable Contributions in General 08/20/1999
199933029 170.14-00 Qualified Conservation Contribution 08/20/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
199933004 6404.00-00 Abatements 08/20/1999
199933045 1362.01-03 Late Elections 08/20/1999
199933006 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933038 408.03-00 Rollover Contributions 08/20/1999
199933038 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/20/1999
199933028 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999
199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933049 414.08-00 Church Plan 08/20/1999
199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999

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