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
199932035 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932034 9100.22-00 Other 08/13/1999
199932034 1503.04-04 Dual Resident Corporation 08/13/1999
199932033 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932033 444.03-00 Procedural Requirements for Making Election 08/13/1999
199932032 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/13/1999
199932032 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 08/13/1999
199932031 83.01-00 When Includible in Gross Income 08/13/1999
199932031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/13/1999
199932031 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932031 671.02-00 Persons Treated as Grantors 08/13/1999
199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999
199932030 1362.01-03 Late Elections 08/13/1999
199932029 1362.01-03 Late Elections 08/13/1999
199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932026 1362.04-00 Inadvertent Terminations 08/13/1999
199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999
199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999
199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999
199932024 7704.03-00 Qualifying Income 08/13/1999
199932023 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932022 925.00-00 Transfer Pricing Rules 08/13/1999
199932022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/13/1999
199932022 6901.03-00 Period of Limitations 08/13/1999