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
199937007 1502.21-00 Consolidated Net Operating Loss Deduction 09/17/1999
199937006 17.08.00-00 COMPROMISE AND SETTLEMENT: Binding effect 09/17/1999
199937005 1071.02-00 Manner of Election 09/17/1999
199937004 9999.98-00 Not Able to Identify Under Present List 09/17/1999
199937003 6012.04-00 Receivers 09/17/1999
199937003 6413.00-00 Special Rules Applicable to Certain Employment Taxes 09/17/1999
199937003 6414.00-00 Income Tax Withheld 09/17/1999
199937003 7701.12-00 Taxpayer 09/17/1999
199937002 45.00.00-00 INSURANCE POLICY (See also PROPERTY SUBJECT TO COLLECTION) 09/17/1999
199937002 64.23.00-00 PROPERTY SUBJECT TO COLLECTION: Insurance policies 09/17/1999
199937001 301.00-00 Distributions of Property 09/17/1999
199937001 311.00-00 Taxability of Corporation on Distribution 09/17/1999
199937001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/17/1999
199937001 355.01-00 Spin-Off 09/17/1999
199937001 368.04-00 Assets for Control of Transferee (Type "D") 09/17/1999
199936052 401.06-00 Required Distributions 09/10/1999
199936051 412.06-00 Minimum Funding Waiver 09/10/1999
199936050 4945.00-00 Excise Taxes on Taxable Expenditures 09/10/1999
199936049 877.01-00 Principal Purpose--the Avoidance of Tax 09/10/1999
199936048 468A.04-02 Revised Schedules 09/10/1999
199936047 468A.04-02 Revised Schedules 09/10/1999
199936046 125.00-00 Cafeteria Plans 09/10/1999
199936045 1502.13-00 Intercompany Transactions 09/10/1999
199936044 404.04-00 Non-Exempt Funds or Plans 09/10/1999
199936043 3231.01-00 Employers v. Not Employers 09/10/1999