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
199930052 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 07/30/1999
199930019 877.01-00 Principal Purpose--the Avoidance of Tax 07/30/1999
199930022 9100.22-00 Other 07/30/1999
199930022 1503.04-04 Dual Resident Corporation 07/30/1999
199930024 856.04-00 Rents From Real Property 07/30/1999
199930029 2601.03-01 Irrevocable Trusts 07/30/1999
199930021 83.13-00 Rabbi Trusts 07/30/1999
199930021 671.02-00 Persons Treated as Grantors 07/30/1999
199930021 404.13-00 Payments Benefitting Independent Contractors 07/30/1999
199930021 451.14-04 Compensation 07/30/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199930038 6651.20-00 Return Prepared by Service 07/30/1999
199930033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/30/1999
199930033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/30/1999
199930009 3231.01-00 Employers v. Not Employers 07/30/1999
199930011 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930042 2601.03-01 Irrevocable Trusts 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
199930011 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/30/1999
199930046 414.07-00 Governmental Plan 07/30/1999
199930007 6601.02-00 Interest on Delinquent Taxes 07/30/1999
199930040 4976.01-00 Disqualified Benefits 07/30/1999

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