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
199943057 4941.04-00 Definition of Self-Dealing 10/29/1999
199943057 4942.03-03 Minimum Investment Return 10/29/1999
199943057 4942.03-04 Adjusted Net Income 10/29/1999
199943057 4943.03-03 Receipts Under Certain Pre-Existing Wills and Trusts 10/29/1999
199943057 4947.02-00 Split-Interest Trusts 10/29/1999
199943053 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943041 468A.00-00 Special Rules for Decommissioning Cost 10/29/1999
199943053 4941.04-00 Definition of Self-Dealing 10/29/1999
199943041 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/29/1999
199943007 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943013 1361.05-00 Qualified Subchapter S Subsidiary 10/29/1999
199943026 1362.01-03 Late Elections 10/29/1999
199943050 72.20-04 Substantially Equal Payments 10/29/1999
199943039 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 10/29/1999
199943039 503.02-00 Prohibited Transactions 10/29/1999
199943023 1362.01-03 Late Elections 10/29/1999
199943018 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999
199943018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999
199943020 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999
199943015 1362.00-00 Election by Small Business Corporation 10/29/1999
199943020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999
199943037 61.11-03 Government Payments 10/29/1999
199943037 118.01-02 Nonshareholder Contributions 10/29/1999
199943037 165.07-00 Disaster Losses 10/29/1999
199943037 1033.02-00 Definition of Involuntary Conversion Events 10/29/1999