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
199943001 9999.98-00 Not Able to Identify Under Present List 10/29/1999
199943014 1362.00-00 Election by Small Business Corporation 10/29/1999
199943011 1362.00-00 Election by Small Business Corporation 10/29/1999
199943003 2031.00-00 Definition 10/29/1999
199943044 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/1999
199943044 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/29/1999
199943044 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943006 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943008 457.05-00 Eligible Deferred Compensation Plan Defined 10/29/1999
199943008 83.13-00 Rabbi Trusts 10/29/1999
199943009 1362.01-03 Late Elections 10/29/1999
199943050 72.20-04 Substantially Equal Payments 10/29/1999
199943039 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 10/29/1999
199943039 503.02-00 Prohibited Transactions 10/29/1999
199942043 1362.01-03 Late Elections 10/22/1999
199942020 61.00-00 Gross Income v. Not Gross Income 10/22/1999
199942020 61.03-00 Loan or Mortgage v. Sale 10/22/1999
199942020 61.43-00 Form v. Substance 10/22/1999
199942020 451.01-00 Annual Theory 10/22/1999
199942048 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942040 468A.04-02 Revised Schedules 10/22/1999
199942034 9100.09-00 Section 442; Accounting Periods 10/22/1999
199942029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/22/1999
199942029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/22/1999
199942037 642.03-06 Pooled Income Funds 10/22/1999