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
199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999
199903048 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 01/22/1999
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199904004 149.02-00 Federally Guaranteed Bond Not Exempt 01/29/1999
199904036 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/29/1999
199904029 118.01-02 Nonshareholder Contributions 01/29/1999
199904007 1362.00-00 Election by Small Business Corporation 01/29/1999
199904004 149.02-01 Exceptions 01/29/1999
199904036 461.06-00 Incurred Liabilities 01/29/1999
199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999
199904041 414.08-00 Church Plan 01/29/1999
199904003 1362.00-00 Election by Small Business Corporation 01/29/1999
199904008 1362.01-02 Election After Termination 01/29/1999
199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904018 7701.00-00 Definitions 01/29/1999
199904018 7701.02-00 Partnerships v. Associations 01/29/1999
199904033 267.01-00 Losses: Deduction Disallowed 01/29/1999
199904022 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904022 7701.00-00 Definitions 01/29/1999
199904022 7701.02-00 Partnerships v. Associations 01/29/1999
199904039 83.08-00 Deduction by Employer 01/29/1999
199904011 1362.00-00 Election by Small Business Corporation 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 01/29/1999