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
199932031 677.04-00 Discharge of Obligation of Grantor or Spouse 08/13/1999
199932030 1362.01-03 Late Elections 08/13/1999
199932029 1362.01-03 Late Elections 08/13/1999
199932028 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932027 642.03-03 Paid or Permanently Set Aside 08/13/1999
199932026 1362.04-00 Inadvertent Terminations 08/13/1999
199932025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/13/1999
199932025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/13/1999
199932024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/13/1999
199932024 7704.03-00 Qualifying Income 08/13/1999
199932023 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932022 925.00-00 Transfer Pricing Rules 08/13/1999
199932022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/13/1999
199932022 6901.03-00 Period of Limitations 08/13/1999
199932021 861.08-05 Research and Experimental Expenditures -- Allocation 08/13/1999
199932021 936.03-05 Profit Split Election 08/13/1999
199932020 1362.01-03 Late Elections 08/13/1999
199932019 108.01-02 Insolvent Taxpayer 08/13/1999
199932018 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932017 141.07-00 Management Contracts 08/13/1999
199932016 6601.01-00 Interest on Deficiencies 08/13/1999
199932015 7121.00-00 Closing Agreements 08/13/1999
199932014 1311.00-00 Correction of Error 08/13/1999
199932013 108.02-00 Reduction of Tax Attributes 08/13/1999
199932012 446.01-00 Clearly v. Not Clearly Reflecting Income 08/13/1999