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
199932047 50.00.00-00 LEVY 08/13/1999
199932046 894.00-00 Income Affected by Treaty 08/13/1999
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
199932045 457.05-00 Eligible Deferred Compensation Plan Defined 08/13/1999
199932045 457.12-02 Custodial Accounts and Contracts 08/13/1999
199932044 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932043 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932043 2652.01-02 Special Election for QTIP 08/13/1999
199932042 2518.01-02 Acceptance of Benefits 08/13/1999
199932041 355.01-01 Split-Off 08/13/1999
199932040 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932039 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932038 1362.00-00 Election by Small Business Corporation 08/13/1999
199932037 1362.01-03 Late Elections 08/13/1999
199932035 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932034 9100.22-00 Other 08/13/1999
199932034 1503.04-04 Dual Resident Corporation 08/13/1999
199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999
199932032 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/13/1999
199932032 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 08/13/1999
199932031 83.01-00 When Includible in Gross Income 08/13/1999
199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999
199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932031 671.02-00 Persons Treated as Grantors 08/13/1999