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
199934002 461.01-00 Accrual Method 08/27/1999
199934001 302.01-04 Meaningful Reduction of Interest 08/27/1999
199934001 356.01-01 Dividend Status 08/27/1999
199934019 50.00.00-00 LEVY 08/27/1999
199934020 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934010 468A.04-02 Revised Schedules 08/27/1999
199934010 468A.03-04 Formulas or Other Methods 08/27/1999
199934022 1362.01-03 Late Elections 08/27/1999
199934017 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/27/1999
199934004 1362.04-00 Inadvertent Terminations 08/27/1999
199934013 277.00-00 Deduction Incurred by Certain Membership Organizations in Transactions With Members 08/27/1999
199934013 528.00-00 Certain Homeowners Associations 08/27/1999
199934006 1042.02-00 Requirements 08/27/1999
199933037 3401.01-00 Wages Subject to Withholding 08/20/1999
199933037 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933034 2041.08-00 Partial Release of Powers 08/20/1999
199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933034 2601.03-01 Irrevocable Trusts 08/20/1999
199933016 1362.02-03 Passive Investment Income 08/20/1999
199933050 507.04-00 Termination Under Section 507(b)(1)(B) 08/20/1999
199933050 4942.00-00 Taxes on Failure to Distribute Income 08/20/1999
199933040 301.00-00 Distributions of Property 08/20/1999
199933040 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/20/1999
199933042 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/20/1999
199933042 9100.00-00 Extension of Time for Making Certain Elections 08/20/1999