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
199902011 355.05-00 Control 01/15/1999
199902007 174.05-01 From Current Deduction to Amortization 01/15/1999
199902001 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/15/1999
199903018 1362.04-00 Inadvertent Terminations 01/22/1999
199903014 355.01-01 Split-Off 01/22/1999
199903042 355.01-01 Split-Off 01/22/1999
199903014 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903042 368.04-00 Assets for Control of Transferee (Type "D") 01/22/1999
199903020 101.01-02 Transfer for Consideration 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903025 2511.06-01 Limited By Ascertainable Standard 01/22/1999
199903019 2518.00-00 Disclaimers 01/22/1999
199903036 83.08-00 Deduction by Employer 01/22/1999
199903025 2036.02-02 Power in Decedent as Trustee 01/22/1999
199903025 2036.08-03 Stock Transferred--Rights Retained 01/22/1999
199903019 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/22/1999
199903036 404.10-00 Deferred Compensation 01/22/1999
199903036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/22/1999
199903050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/22/1999
199903043 1362.00-00 Election by Small Business Corporation 01/22/1999
199903024 831.03-00 Whether Company Qualifies as Insurance Company 01/22/1999
199903028 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/22/1999
199903024 832.00-00 Insurance Company Taxable Income 01/22/1999
199903013 351.00-00 Transfer to Corporation Controlled by Transferor 01/22/1999
199903003 1362.00-00 Election by Small Business Corporation 01/22/1999