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
199935070 1362.02-03 Passive Investment Income 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 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
199935068 865.07-09 Financial Instruments 09/03/1999
199935067 1362.02-03 Passive Investment Income 09/03/1999
199935067 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935066 1362.02-03 Passive Investment Income 09/03/1999
199935066 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935065 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/03/1999
199935065 708.01-00 Termination 09/03/1999
199935064 355.01-00 Spin-Off 09/03/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 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
199935062 404.11-00 Year of Deduction 09/03/1999
199935061 612.02-00 Allowable Capital Additions in Case of Mines 09/03/1999
199935060 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 09/03/1999
199935060 451.13-00 Prepaid and Advance Income 09/03/1999
199935060 451.15-00 Income From Sales 09/03/1999
199935060 451.19-00 Accrual Method 09/03/1999
199935059 50.00.00-00 LEVY 09/03/1999
199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999
199935058 7701.21-20 Coordination with Income Tax Treaties 09/03/1999