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
199935027 1361.00-00 Definitions 09/03/1999
199935027 9100.10-01 Accounting Methods 09/03/1999
199935008 861.08-01 Allocation 09/03/1999
199935008 924.01-00 Definition of Foreign Trading Gross Receipts 09/03/1999
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
199935046 678.01-01 Release or Modification of Power 09/03/1999
199935046 1361.03-01 Grantor Trusts 09/03/1999
199935003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 09/03/1999
199935003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/03/1999
199935022 1362.01-03 Late Elections 09/03/1999
199935051 7701.00-00 Definitions 09/03/1999
199935037 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
199935037 368.08-00 Continuity of Interest Rule 09/03/1999
199935014 1362.02-03 Passive Investment Income 09/03/1999
199935014 7704.03-00 Qualifying Income 09/03/1999
199935013 1362.02-03 Passive Investment Income 09/03/1999
199935013 7704.03-00 Qualifying Income 09/03/1999
199935029 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/03/1999
199935029 9100.00-00 Extension of Time for Making Certain Elections 09/03/1999
199935028 104.02-00 Workmen's Compensation 09/03/1999
199935050 368.08-01 Savings and Loan or Life Insurance Companies 09/03/1999
199935059 50.00.00-00 LEVY 09/03/1999
199935007 6501.08-10 Execution of Waiver by Corporation Dissolved or Being Liquidated 09/03/1999
199935055 408.08-00 Tax Treatment of Accounts and Annuities 09/03/1999
199935015 1362.02-03 Passive Investment Income 09/03/1999