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
199904038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/29/1999
199904004 149.02-00 Federally Guaranteed Bond Not Exempt 01/29/1999
199904004 149.02-01 Exceptions 01/29/1999
199904036 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/29/1999
199904029 118.01-02 Nonshareholder Contributions 01/29/1999
199904036 461.06-00 Incurred Liabilities 01/29/1999
199904007 1362.00-00 Election by Small Business Corporation 01/29/1999
199904039 83.08-00 Deduction by Employer 01/29/1999
199904039 404.10-00 Deferred Compensation 01/29/1999
199904039 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/29/1999
199904011 1362.00-00 Election by Small Business Corporation 01/29/1999
199904006 1362.00-00 Election by Small Business Corporation 01/29/1999
199904019 856.04-00 Rents From Real Property 01/29/1999
199904031 451.19-00 Accrual Method 01/29/1999
199904042 9100.09-00 Section 442; Accounting Periods 01/29/1999
199904024 1362.00-00 Election by Small Business Corporation 01/29/1999
199904012 1001.05-00 Fair Market Value of Property 01/29/1999
199904012 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 01/29/1999
199904028 1362.02-03 Passive Investment Income 01/29/1999
199904015 381.04-03 Change With Consent of Commissioner 01/29/1999
199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999
199904002 468A.04-02 Revised Schedules 01/29/1999
199904034 144.01-10 Manufacturing Facility 01/29/1999
199904033 267.01-00 Losses: Deduction Disallowed 01/29/1999
199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999