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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编号 UILC 主题 发布日期
199935033 3231.01-00 Employers v. Not Employers 09/03/1999
199935076 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/03/1999
199935012 1362.01-03 Late Elections 09/03/1999
199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999
199935058 7701.21-20 Coordination with Income Tax Treaties 09/03/1999
199935049 9100.09-00 Section 442; Accounting Periods 09/03/1999
199935045 1362.04-00 Inadvertent Terminations 09/03/1999
199935064 355.01-00 Spin-Off 09/03/1999
199935066 1362.02-03 Passive Investment Income 09/03/1999
199935066 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/1999
199935037 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935037 368.08-00 Continuity of Interest Rule 09/03/1999
199935009 1502.12-00 Separate Taxable Income 09/03/1999
199935009 1502.21-00 Consolidated Net Operating Loss Deduction 09/03/1999
199935009 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935060 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/03/1999
199935060 451.13-00 Prepaid and Advance Income 09/03/1999
199935060 451.15-00 Income From Sales 09/03/1999
199935060 451.19-00 Accrual Method 09/03/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
199935047 678.01-01 Release or Modification of Power 09/03/1999
199935063 115.00-00 Income of States, Municipalities, etc. 09/03/1999
199935063 141.00-00 Private Activity Bond; Qualified Bond 09/03/1999
199935063 145.00-00 Qualified 501(c)(3) Bonds 09/03/1999

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