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
199936006 267.07-02 Deferral of Loss from Sale or Exchange Between Members 09/10/1999
199936005 9100.09-00 Section 442; Accounting Periods 09/10/1999
199936004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/10/1999
199936004 2601.00-00 Tax On Generation Skipping Transfers 09/10/1999
199936003 7436.05-00 Assessment - In General 09/10/1999
199936003 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 09/10/1999
199936003 7701.01-00 Associations v. Corporations 09/10/1999
199936002 172.07-00 Deferred Statutory or Tort Liability Losses 09/10/1999
199936001 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/10/1999
199936001 6621.00-00 Determination of Rate of Interest; Compounding of Interest 09/10/1999
199935076 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/03/1999
199935075 453.08-01 Election After Revocation 09/03/1999
199935074 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935073 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 09/03/1999
199935073 402.01-00 Exempt Trust 09/03/1999
199935073 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.) 09/03/1999
199935073 415.02-00 Limitation for Defined Contribution Plans 09/03/1999
199935073 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 09/03/1999
199935072 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/03/1999
199935071 856.04-00 Rents From Real Property 09/03/1999
199935070 1362.02-03 Passive Investment Income 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935069 1362.02-03 Passive Investment Income 09/03/1999
199935069 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935068 865.07-09 Financial Instruments 09/03/1999