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
199906014 2702.02-02 Personal Residence in Trust 02/12/1999
199906013 1362.00-00 Election by Small Business Corporation 02/12/1999
199906012 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/12/1999
199906011 2055.12-05 Unitrusts 02/12/1999
199906011 2055.12-10 Reformations of Nonqualifying Interests 02/12/1999
199906010 1362.00-00 Election by Small Business Corporation 02/12/1999
199906010 1362.04-00 Inadvertent Terminations 02/12/1999
199906009 1362.00-00 Election by Small Business Corporation 02/12/1999
199906008 83.13-00 Rabbi Trusts 02/12/1999
199906008 404.10-00 Deferred Compensation 02/12/1999
199906008 451.13-00 Prepaid and Advance Income 02/12/1999
199906008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999
199906007 355.01-01 Split-Off 02/12/1999
199906006 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906006 2652.01-02 Special Election for QTIP 02/12/1999
199906005 1361.00-00 Definitions 02/12/1999
199906005 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906004 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906003 2041.08-00 Partial Release of Powers 02/12/1999
199906003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/12/1999
199906003 2601.03-01 Irrevocable Trusts 02/12/1999
199906002 1362.00-00 Election by Small Business Corporation 02/12/1999
199906001 3121.00-00 Definitions 02/12/1999
199905040 6501.04-13 Partnership and Individual Partner Returns 02/05/1999
199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999