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
199942046 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942035 6103.04-00 Disclosure to States for State Tax Administration 10/22/1999
199942017 1361.03-01 Grantor Trusts 10/22/1999
199942001 130.00-00 Certain Personal Injury Liability Assignments 10/22/1999
199942024 9100.22-00 Other 10/22/1999
199942024 897.02-00 U.S. Real Property Interest 10/22/1999
199942027 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/22/1999
199942027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/22/1999
199942049 143.07-00 Purchase Price Requirement 10/22/1999
199942041 468A.04-02 Revised Schedules 10/22/1999
199942054 9999.98-00 Not Able to Identify Under Present List 10/22/1999
199942030 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199942011 419.00-00 Treatment of Funded Welfare Benefit Plans 10/22/1999
199942011 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/22/1999
199942011 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/22/1999
199942011 4976.01-00 Disqualified Benefits 10/22/1999
199942045 468A.04-02 Revised Schedules 10/22/1999
199942026 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/22/1999
199942021 1362.01-03 Late Elections 10/22/1999
199942023 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/22/1999
199942007 150.02-00 Change in Use of Facilities 10/22/1999
199942026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/1999
199942026 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
199942008 115.00-00 Income of States, Municipalities, etc. 10/22/1999
199942008 501.27-00 Cooperative Hospital Service Organizations 10/22/1999