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
199905010 2503.03-01 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 02/05/1999
199905017 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/05/1999
199904031 451.19-00 Accrual Method 01/29/1999
199904024 1362.00-00 Election by Small Business Corporation 01/29/1999
199904016 338.01-02 Time in which Election must be made 01/29/1999
199904016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/29/1999
199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999
199904019 856.04-00 Rents From Real Property 01/29/1999
199904011 1362.00-00 Election by Small Business Corporation 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 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
199904040 355.04-00 Business Purpose 01/29/1999
199904034 144.01-10 Manufacturing Facility 01/29/1999
199904028 1362.02-03 Passive Investment Income 01/29/1999
199904002 468A.04-02 Revised Schedules 01/29/1999
199904021 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904030 1362.00-00 Election by Small Business Corporation 01/29/1999
199904021 7701.00-00 Definitions 01/29/1999
199904021 7701.02-00 Partnerships v. Associations 01/29/1999
199904015 381.04-03 Change With Consent of Commissioner 01/29/1999
199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999
199904014 163.08-00 Registration-required Obligations 01/29/1999
199904014 4701.01-00 Registration-Required Obligation 01/29/1999