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
199901011 1362.00-00 Election by Small Business Corporation 01/08/1999
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
199901008 483.00-00 Interest on Certain Deferred Payments 01/08/1999
199901008 1273.00-00 Determination of Amount of Original Issue Discount 01/08/1999
199901008 6041.00-00 Information at Source 01/08/1999
199901008 1272.00-00 Current Inclusion in Income of Original Issue Discount 01/08/1999
199901008 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 01/08/1999
199901026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 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
199901015 468A.04-02 Revised Schedules 01/08/1999
199901030 4945.00-00 Excise Taxes on Taxable Expenditures 01/08/1999
199901009 83.01-00 When Includible in Gross Income 01/08/1999
199901009 402.02-00 Non-Exempt Trust 01/08/1999
199901009 451.14-00 Constructive Receipt 01/08/1999
199901009 671.02-00 Persons Treated as Grantors 01/08/1999
199901009 677.00-00 Income for Benefit of Grantor 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