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
199935020 1362.03-00 S Termination Year 09/03/1999
199935020 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
199935018 1362.02-03 Passive Investment Income 09/03/1999
199935018 7704.03-00 Qualifying Income 09/03/1999
199935017 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/1999
199935016 704.00-00 Partner's Distributive Share 09/03/1999
199935015 1362.02-03 Passive Investment Income 09/03/1999
199935015 7704.03-00 Qualifying Income 09/03/1999
199935014 1362.02-03 Passive Investment Income 09/03/1999
199935014 7704.03-00 Qualifying Income 09/03/1999
199935013 1362.02-03 Passive Investment Income 09/03/1999
199935013 7704.03-00 Qualifying Income 09/03/1999
199935012 1362.01-03 Late Elections 09/03/1999
199935011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/03/1999
199935011 167.14-11 Other Intangible Property 09/03/1999
199935011 165.00-00 Deductions For Losses 09/03/1999
199935011 7121.00-00 Closing Agreements 09/03/1999
199935010 1362.01-03 Late Elections 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
199935008 861.08-01 Allocation 09/03/1999
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199935007 6501.08-10 Execution of Waiver by Corporation Dissolved or Being Liquidated 09/03/1999