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
199945019 9100.00-00 Extension of Time for Making Certain Elections 11/12/1999
199945014 172.07-00 Deferred Statutory or Tort Liability Losses 11/12/1999
199945028 6501.08-14 Successive Waivers 11/12/1999
199945009 162.04-03 Capture Insurance 11/12/1999
199945051 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/12/1999
199945025 1362.01-03 Late Elections 11/12/1999
199944016 708.03-00 Division 11/05/1999
199944040 451.13-01 Services (Rev. Rul. 71-21) 11/05/1999
199944035 1362.01-03 Late Elections 11/05/1999
199944030 1362.04-00 Inadvertent Terminations 11/05/1999
199944005 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/05/1999
199944021 61.00-00 Gross Income v. Not Gross Income 11/05/1999
199944005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/05/1999
199944005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/05/1999
199944026 882.03-00 Return Required 11/05/1999
199944015 1502.77-00 Common Parent Agent for Subsidiaries 11/05/1999
199944013 162.04-04 Legal Expenses 11/05/1999
199944024 1362.01-03 Late Elections 11/05/1999
199944019 42.13-00 Responsibilities of Housing Credit Agencies 11/05/1999
199944013 263.12-00 Legal, Accounting, etc., Expenses 11/05/1999
199944032 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/05/1999
199944007 446.21-00 Notional Principal Contracts 11/05/1999
199944007 475.00-00 Mark to Market Accounting Method for Dealers in Securities 11/05/1999
199944042 1362.01-03 Late Elections 11/05/1999
199944004 172.07-00 Deferred Statutory or Tort Liability Losses 11/05/1999