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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
199936029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/10/1999
199936012 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/10/1999
199936012 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/10/1999
199936012 351.00-00 Transfer to Corporation Controlled by Transferor 09/10/1999
199936012 482.02-00 Control 09/10/1999
199936015 9100.00-00 Extension of Time for Making Certain Elections 09/10/1999
199936011 707.00-00 Transactions Between Partner and Partnership 09/10/1999
199936011 701.00-00 Partners, Not Partnerships, Subject to Tax 09/10/1999
199936001 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/10/1999
199936001 6621.00-00 Determination of Rate of Interest; Compounding of Interest 09/10/1999
199935041 2055.12-05 Unitrusts 09/03/1999
199935041 2055.12-10 Reformations of Nonqualifying Interests 09/03/1999
199935062 404.11-00 Year of Deduction 09/03/1999
199935057 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935069 1362.02-03 Passive Investment Income 09/03/1999
199935069 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935070 1362.02-03 Passive Investment Income 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935034 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
199935034 368.08-00 Continuity of Interest Rule 09/03/1999
199935043 1362.00-00 Election by Small Business Corporation 09/03/1999
199935043 1362.04-00 Inadvertent Terminations 09/03/1999
199935035 362.02-00 Capital Contributions by Nonshareholders 09/03/1999
199935027 166.00-00 Bad Debts 09/03/1999
199935027 585.00-00 Reserves for Losses on Loans of Banks 09/03/1999