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
199935053 705.02-00 Adjustments to Basis 09/03/1999
199935053 752.04-00 Sale or Exchange of an Interest 09/03/1999
199935052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/1999
199935051 7701.00-00 Definitions 09/03/1999
199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999
199935049 9100.09-00 Section 442; Accounting Periods 09/03/1999
199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935047 678.01-01 Release or Modification of Power 09/03/1999
199935047 1361.03-01 Grantor Trusts 09/03/1999
199935046 678.01-01 Release or Modification of Power 09/03/1999
199935046 1361.03-01 Grantor Trusts 09/03/1999
199935045 1362.04-00 Inadvertent Terminations 09/03/1999
199935044 1362.04-00 Inadvertent Terminations 09/03/1999
199935043 1362.00-00 Election by Small Business Corporation 09/03/1999
199935043 1362.04-00 Inadvertent Terminations 09/03/1999
199935042 368.08-02 Proprietary Interest Continuity 09/03/1999
199935041 2055.12-05 Unitrusts 09/03/1999
199935041 2055.12-10 Reformations of Nonqualifying Interests 09/03/1999
199935040 1362.02-03 Passive Investment Income 09/03/1999
199935039 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935038 877.01-00 Principal Purpose--the Avoidance of Tax 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
199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999