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
199933038 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/20/1999
199933037 3401.01-00 Wages Subject to Withholding 08/20/1999
199933037 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933036 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933035 1362.04-00 Inadvertent Terminations 08/20/1999
199933034 2041.08-00 Partial Release of Powers 08/20/1999
199933034 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933034 2601.03-01 Irrevocable Trusts 08/20/1999
199933033 72.21-00 Annuity Contracts Not Held By Natural Persons 08/20/1999
199933032 1362.01-03 Late Elections 08/20/1999
199933031 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/20/1999
199933031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/20/1999
199933030 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933029 170.00-00 Charitable, Etc. Contributions and Gifts 08/20/1999
199933029 170.09-00 Donees of Charitable Contributions in General 08/20/1999
199933029 170.14-00 Qualified Conservation Contribution 08/20/1999
199933028 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
199933026 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/1999
199933025 1362.02-03 Passive Investment Income 08/20/1999
199933024 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/20/1999
199933023 1362.01-03 Late Elections 08/20/1999

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