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.
Помощь по поиску
Номер UILC Тема Дата публикации
199949001 304.02-04 Distribution to which Section 301 Applies 12/10/1999
199949001 301.02-02 Exceeds Earnings and Profits 12/10/1999
199949001 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 12/10/1999
199949001 986.03-00 Previously Taxed Earnings and Profits 12/10/1999
199948040 61.40-00 Governmental Benefits and Subsidies 12/03/1999
199948039 402.08-05 By a Surviving Spouse 12/03/1999
199948039 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 12/03/1999
199948038 9999.98-00 Not Able to Identify Under Present List 12/03/1999
199948037 414.01-00 Service for Predecessor Employer 12/03/1999
199948036 408.03-00 Rollover Contributions 12/03/1999
199948035 414.08-00 Church Plan 12/03/1999
199948034 174.05-02 From Amortization to Current Deduction 12/03/1999
199948033 877.01-00 Principal Purpose--the Avoidance of Tax 12/03/1999
199948032 355.01-00 Spin-Off 12/03/1999
199948032 332.00-00 Complete Liquidation of Subsidiaries 12/03/1999
199948031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/03/1999
199948030 561.05-00 Regulated Investment Companies 12/03/1999
199948030 562.03-02 Class of Stock 12/03/1999
199948030 851.00-00 Definition of Regulated Investment Company 12/03/1999
199948030 852.01-00 Investment Company Taxable Income 12/03/1999
199948029 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 12/03/1999
199948028 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 12/03/1999
199948027 9999.98-00 Not Able to Identify Under Present List 12/03/1999
199948026 1362.00-00 Election by Small Business Corporation 12/03/1999
199948025 42.07-00 Qualified Low-Income Housing Project 12/03/1999