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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編號 UILC 主題 發布日期
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
199935047 678.01-01 Release or Modification of Power 09/03/1999
199935063 115.00-00 Income of States, Municipalities, etc. 09/03/1999
199935063 141.00-00 Private Activity Bond; Qualified Bond 09/03/1999
199935063 145.00-00 Qualified 501(c)(3) Bonds 09/03/1999
199935047 1361.03-01 Grantor Trusts 09/03/1999
199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999
199935023 1362.01-03 Late Elections 09/03/1999
199935024 475.05-00 Definitions 09/03/1999
199935005 28.00.00-00 ERRONEOUS REFUNDS 09/03/1999
199935075 453.08-01 Election After Revocation 09/03/1999
199935010 1362.01-03 Late Elections 09/03/1999
199935038 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935017 475.00-00 Mark to Market Accounting Method for Dealers in Securities 09/03/1999
199935048 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935053 742.00-00 Basis of Transferee Partner's Interest 09/03/1999
199935053 705.02-00 Adjustments to Basis 09/03/1999
199935053 752.04-00 Sale or Exchange of an Interest 09/03/1999
199935031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/03/1999
199935040 1362.02-03 Passive Investment Income 09/03/1999
199935016 704.00-00 Partner's Distributive Share 09/03/1999
199935054 9999.98-00 Not Able to Identify Under Present List 09/03/1999
199935001 808.01-00 Definition Policyholder Dividends 09/03/1999
199935068 865.07-09 Financial Instruments 09/03/1999
199935036 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999