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
199905009 2632.01-00 Time and Manner of Allocation 02/05/1999
199905008 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 02/05/1999
199905007 301.00-00 Distributions of Property 02/05/1999
199905006 1362.00-00 Election by Small Business Corporation 02/05/1999
199905005 871.00-00 Tax on Nonresident Alien Individuals 02/05/1999
199905005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/05/1999
199905005 1463.00-00 Tax Paid by Recipient of Income 02/05/1999
199905005 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 02/05/1999
199905005 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 02/05/1999
199905003 83.12-00 Property 02/05/1999
199905003 403.02-00 Nonqualified Annuities 02/05/1999
199905003 451.14-04 Compensation 02/05/1999
199905002 988.02-05 Currency Swaps 02/05/1999
199905002 988.05-00 Hedging Transactions 02/05/1999
199905002 1092.06-01 Offsetting Positions 02/05/1999
199905001 6224.01-04 Ancillary Consistent Agreements 02/05/1999
199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999
199904041 414.08-00 Church Plan 01/29/1999
199904040 355.04-00 Business Purpose 01/29/1999
199904039 83.08-00 Deduction by Employer 01/29/1999
199904039 404.10-00 Deferred Compensation 01/29/1999
199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999
199904038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/29/1999
199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999
199904036 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/29/1999