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.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199934025 408.03-00 Rollover Contributions 08/27/1999
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
199934021 1362.04-00 Inadvertent Terminations 08/27/1999
199934012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/27/1999
199934012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/27/1999
199934008 1042.02-00 Requirements 08/27/1999
199934001 302.01-04 Meaningful Reduction of Interest 08/27/1999
199934001 356.01-01 Dividend Status 08/27/1999
199934020 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934024 9999.98-00 Not Able to Identify Under Present List 08/27/1999
199934024 408.03-00 Rollover Contributions 08/27/1999
199934010 468A.04-02 Revised Schedules 08/27/1999
199934010 468A.03-04 Formulas or Other Methods 08/27/1999
199933036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933019 302.03-00 Complete Termination of Interest 08/20/1999
199933005 311.01-00 With Respect to its Stock 08/20/1999
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199933005 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/20/1999
199933005 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 08/20/1999
199933021 117.05-00 Limitation 08/20/1999
199933010 3231.01-00 Employers v. Not Employers 08/20/1999
199933030 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
199933004 6404.00-00 Abatements 08/20/1999