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
199933043 168.00-00 Modified Accelerated Cost Recovery System 08/20/1999
199933043 9100.03-00 Section 146; Volume Cap 08/20/1999
199933042 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/20/1999
199933042 9100.00-00 Extension of Time for Making Certain Elections 08/20/1999
199933041 3231.01-00 Employers v. Not Employers 08/20/1999
199933040 301.00-00 Distributions of Property 08/20/1999
199933040 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/20/1999
199933039 6091.01-01 General Rules for Persons Other Than Corporation 08/20/1999
199933039 6091.01-04 Hand-carried Returns of Persons Other Than Corporations 08/20/1999
199933039 6091.10-01 Persons Other Than Corporations 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
199933037 3401.01-00 Wages Subject to Withholding 08/20/1999
199933037 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933035 1362.04-00 Inadvertent Terminations 08/20/1999
199933034 2041.08-00 Partial Release of Powers 08/20/1999
199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933034 2601.03-01 Irrevocable Trusts 08/20/1999
199933033 72.21-00 Annuity Contracts Not Held By Natural Persons 08/20/1999
199933032 1362.01-03 Late Elections 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
199933030 9100.09-00 Section 442; Accounting Periods 08/20/1999

Official Adobe Website