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
199930034 1362.01-03 Late Elections 07/30/1999
199930033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/30/1999
199930033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/30/1999
199930032 9100.09-00 Section 442; Accounting Periods 07/30/1999
199930031 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930030 61.00-00 Gross Income v. Not Gross Income 07/30/1999
199930030 61.03-00 Loan or Mortgage v. Sale 07/30/1999
199930030 61.43-00 Form v. Substance 07/30/1999
199930030 451.01-00 Annual Theory 07/30/1999
199930029 2601.03-01 Irrevocable Trusts 07/30/1999
199930028 115.00-00 Income of States, Municipalities, etc. 07/30/1999
199930027 1362.00-00 Election by Small Business Corporation 07/30/1999
199930026 2041.02-00 Post-1942 Powers 07/30/1999
199930026 2041.12-00 Effect of State Laws 07/30/1999
199930025 1361.01-04 More than One Class of Stock 07/30/1999
199930024 856.04-00 Rents From Real Property 07/30/1999
199930023 1362.02-03 Passive Investment Income 07/30/1999
199930022 9100.22-00 Other 07/30/1999
199930022 1503.04-04 Dual Resident Corporation 07/30/1999
199930021 83.13-00 Rabbi Trusts 07/30/1999
199930021 671.02-00 Persons Treated as Grantors 07/30/1999
199930021 404.13-00 Payments Benefitting Independent Contractors 07/30/1999
199930021 451.14-04 Compensation 07/30/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999