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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199901021 2033.00-00 Property in Which Decedent Had an Interest 01/08/1999
199901021 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/08/1999
199901021 2601.00-00 Tax On Generation Skipping Transfers 01/08/1999
199901015 468A.04-02 Revised Schedules 01/08/1999
199901007 83.01-00 When Includible in Gross Income 01/08/1999
199901007 402.02-00 Non-Exempt Trust 01/08/1999
199901007 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/08/1999
199901007 451.14-00 Constructive Receipt 01/08/1999
199901007 671.02-00 Persons Treated as Grantors 01/08/1999
199901007 677.00-00 Income for Benefit of Grantor 01/08/1999
199901004 195.00-00 Start Up Expenditures 01/08/1999
199901004 195.04-01 Start-up Expenditures 01/08/1999
199901025 9100.09-00 Section 442; Accounting Periods 01/08/1999
199901010 1362.00-00 Election by Small Business Corporation 01/08/1999
199901027 9100.00-00 Extension of Time for Making Certain Elections 01/08/1999
199901032 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/08/1999
199901035 1362.00-00 Election by Small Business Corporation 01/08/1999
199901026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/08/1999
199901030 4945.00-00 Excise Taxes on Taxable Expenditures 01/08/1999
199901024 305.01-00 Stock Dividends 01/08/1999
199901024 306.01-00 Section 306 Stock v. Not 306 Stock 01/08/1999
199901018 468B.06-00 Other Funds 01/08/1999