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
199901023 691.00-00 Recipients of Income in Respect of Decedents 01/08/1999
199901008 483.00-00 Interest on Certain Deferred Payments 01/08/1999
199901008 1273.00-00 Determination of Amount of Original Issue Discount 01/08/1999
199901008 6041.00-00 Information at Source 01/08/1999
199901008 1272.00-00 Current Inclusion in Income of Original Issue Discount 01/08/1999
199901008 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 01/08/1999
199901013 83.01-00 When Includible in Gross Income 01/08/1999
199901013 402.02-00 Non-Exempt Trust 01/08/1999
199901013 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/08/1999
199901013 451.14-00 Constructive Receipt 01/08/1999
199901013 671.02-00 Persons Treated as Grantors 01/08/1999
199901013 677.00-00 Income for Benefit of Grantor 01/08/1999
199901031 9100.09-00 Section 442; Accounting Periods 01/08/1999
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
199901011 1362.00-00 Election by Small Business Corporation 01/08/1999
199901001 7805.01-01 Prospective Application of Rulings 01/08/1999
199901001 61.32-00 Indians 01/08/1999
199901015 468A.04-02 Revised Schedules 01/08/1999
199901010 1362.00-00 Election by Small Business Corporation 01/08/1999
199901004 195.00-00 Start Up Expenditures 01/08/1999
199901004 195.04-01 Start-up Expenditures 01/08/1999
199901021 2033.00-00 Property in Which Decedent Had an Interest 01/08/1999
199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/08/1999