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
199930047 4945.00-00 Excise Taxes on Taxable Expenditures 07/30/1999
199930007 6601.02-00 Interest on Delinquent Taxes 07/30/1999
199930011 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930042 2601.03-01 Irrevocable Trusts 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
199930011 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/30/1999
199930008 6601.02-01 Starting Date (Avon Products) 07/30/1999
199930030 61.00-00 Gross Income v. Not Gross Income 07/30/1999
199930030 61.03-00 Loan or Mortgage v. Sale 07/30/1999
199930030 61.43-00 Form v. Substance 07/30/1999
199930030 451.01-00 Annual Theory 07/30/1999
199930045 414.07-00 Governmental Plan 07/30/1999
199930038 6651.20-00 Return Prepared by Service 07/30/1999
199930012 1362.04-00 Inadvertent Terminations 07/30/1999
199930044 1271.01-00 Retirement - Sale or Exchange 07/30/1999
199930028 115.00-00 Income of States, Municipalities, etc. 07/30/1999
199930003 74.04.01-00 SUITS: By the U.S.: Enforcement of levy 07/30/1999
199930023 1362.02-03 Passive Investment Income 07/30/1999
199930014 6425.02-01 Adjustment Credited or Refunded 07/30/1999
199930041 355.01-00 Spin-Off 07/30/1999
199930041 355.01-01 Split-Off 07/30/1999
199930041 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999