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
199902005 355.01-00 Spin-Off 01/15/1999
199902005 368.04-00 Assets for Control of Transferee (Type "D") 01/15/1999
199902011 355.05-00 Control 01/15/1999
199902007 174.05-01 From Current Deduction to Amortization 01/15/1999
199902008 704.01-02 Economic Effect 01/15/1999
199902008 704.01-04 Section 704(c) Considerations 01/15/1999
199902008 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/15/1999
199902008 851.00-00 Definition of Regulated Investment Company 01/15/1999
199902008 7704.01-00 Meaning of 01/15/1999
199902001 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/15/1999
199902010 468A.04-02 Revised Schedules 01/15/1999
199902018 9999.98-00 Not Able to Identify Under Present List 01/15/1999
199902006 1362.00-00 Election by Small Business Corporation 01/15/1999
199902013 1502.20-00 Loss Disallowance Rule 01/15/1999
199902013 9100.21-00 Section 6(c)(3) of PL 97-354; Qualified Oil Corporation 01/15/1999
199902016 501.09-01 Permissible Benefits 01/15/1999
199902004 368.06-00 Change in Identity, etc. (Type "F") 01/15/1999
199902009 561.00-00 Deduction v. Not a Deduction for Dividends Paid 01/15/1999
199902009 562.02-00 Distributions in Liquidation 01/15/1999
199902009 852.01-00 Investment Company Taxable Income 01/15/1999
199902017 414.09-00 Certain Employee Contributions 01/15/1999
199902012 1362.00-00 Election by Small Business Corporation 01/15/1999
199902014 2056.07-00 Qualified Terminable Interest Property 01/15/1999
199902002 83.01-00 When Includible in Gross Income 01/15/1999
199902002 401.29-00 Cash or Deferred Arrangements 01/15/1999

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