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
199933013 162.04-03 Capture Insurance 08/20/1999
199933025 1362.02-03 Passive Investment Income 08/20/1999
199933026 877.01-00 Principal Purpose--the Avoidance of Tax 08/20/1999
199933017 04.15.00-00 ASSESSMENTS: Validity 08/20/1999
199933017 85.02.00-00 WAIVERS: Collection 08/20/1999
199933017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/20/1999
199933009 3231.01-00 Employers v. Not Employers 08/20/1999
199933044 1362.01-03 Late Elections 08/20/1999
199933001 1014.07-01 Value Determined on Date of Death 08/20/1999
199933043 168.00-00 Modified Accelerated Cost Recovery System 08/20/1999
199933043 9100.03-00 Section 146; Volume Cap 08/20/1999
199933021 117.05-00 Limitation 08/20/1999
199933046 1362.01-03 Late Elections 08/20/1999
199933023 1362.01-03 Late Elections 08/20/1999
199933053 414.08-00 Church Plan 08/20/1999
199933014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933020 2041.08-00 Partial Release of Powers 08/20/1999
199933020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/20/1999
199933020 2601.03-01 Irrevocable Trusts 08/20/1999
199933019 302.03-00 Complete Termination of Interest 08/20/1999
199933030 9100.09-00 Section 442; Accounting Periods 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
199933010 3231.01-00 Employers v. Not Employers 08/20/1999
199933005 311.01-00 With Respect to its Stock 08/20/1999

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