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
199903045 2522.02-04 Guaranteed Annuity and Unitrust Interests 01/22/1999
199903045 2601.00-00 Tax On Generation Skipping Transfers 01/22/1999
199903041 1362.00-00 Election by Small Business Corporation 01/22/1999
199903012 1362.00-00 Election by Small Business Corporation 01/22/1999
199903052 414.07-00 Governmental Plan 01/22/1999
199903004 42.14-00 Secretary's Authority to Provide Regulations 01/22/1999
199903031 2056.07-03 Qualifying Interest 01/22/1999
199903027 856.04-00 Rents From Real Property 01/22/1999
199903049 1362.04-00 Inadvertent Terminations 01/22/1999
199903010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/22/1999
199903022 1362.00-00 Election by Small Business Corporation 01/22/1999
199903016 1362.00-00 Election by Small Business Corporation 01/22/1999
199903017 465.00-00 Deductions Limited to Amount at Risk 01/22/1999
199903017 752.00-00 Treatment of Certain Liabilities 01/22/1999
199903017 752.07-00 Sharing Non-recourse Liabilities 01/22/1999
199903021 1362.00-00 Election by Small Business Corporation 01/22/1999
199903034 115.00-00 Income of States, Municipalities, etc. 01/22/1999
199903008 1362.00-00 Election by Small Business Corporation 01/22/1999
199903023 1362.04-00 Inadvertent Terminations 01/22/1999
199903044 1362.00-00 Election by Small Business Corporation 01/22/1999
199903051 401.06-00 Required Distributions 01/22/1999
199903035 174.05-02 From Amortization to Current Deduction 01/22/1999
199903020 101.01-02 Transfer for Consideration 01/22/1999
199903037 83.08-00 Deduction by Employer 01/22/1999
199903037 404.10-00 Deferred Compensation 01/22/1999