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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
199928033 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928033 402.08-00 Rollover Contributions 07/16/1999
199928032 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928032 402.08-00 Rollover Contributions 07/16/1999
199928031 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928031 402.08-00 Rollover Contributions 07/16/1999
199928030 414.07-00 Governmental Plan 07/16/1999
199928029 6041.00-00 Information at Source 07/16/1999
199928028 877.01-00 Principal Purpose--the Avoidance of Tax 07/16/1999
199928027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999
199928027 368.04-00 Assets for Control of Transferee (Type "D") 07/16/1999
199928026 1362.00-00 Election by Small Business Corporation 07/16/1999
199928025 851.01-00 Election to be Regulated Investment Company 07/16/1999
199928025 855.01-00 General Rule 07/16/1999
199928025 9100.00-00 Extension of Time for Making Certain Elections 07/16/1999
199928024 1362.04-00 Inadvertent Terminations 07/16/1999
199928023 9100.09-00 Section 442; Accounting Periods 07/16/1999
199928022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999
199928021 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999
199928021 305.06-00 Certain Transactions Treated as Distributions 07/16/1999
199928020 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 07/16/1999
199928019 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999
199928019 305.06-00 Certain Transactions Treated as Distributions 07/16/1999
199928018 6416.00-00 Certain Taxes on Sales and Services 07/16/1999
199928017 104.02-00 Workmen's Compensation 07/16/1999

Official Adobe Website