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
199937053 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/17/1999
199937053 4945.04-06 Expenditure Responsibility 09/17/1999
199937053 6033.02-01 Private Foundation 09/17/1999
199937052 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 09/17/1999
199937051 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/1999
199937050 1033.02-00 Definition of Involuntary Conversion Events 09/17/1999
199937049 861.09-07 Fair Market Value Method 09/17/1999
199937048 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/1999
199937047 414.08-00 Church Plan 09/17/1999
199937046 877.01-00 Principal Purpose--the Avoidance of Tax 09/17/1999
199937045 9100.00-00 Extension of Time for Making Certain Elections 09/17/1999
199937044 9100.00-00 Extension of Time for Making Certain Elections 09/17/1999
199937043 2702.00-00 Special Valuation Rules for Transfers in Trust 09/17/1999
199937042 1035.00-00 Exchanges of Insurance Policies 09/17/1999
199937042 72.07-00 Amounts Not Receivable as Annuities 09/17/1999
199937042 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 09/17/1999
199937041 911.08-01 Definition of Employee 09/17/1999
199937040 61.00-00 Gross Income v. Not Gross Income 09/17/1999
199937040 61.03-00 Loan or Mortgage v. Sale 09/17/1999
199937040 61.43-00 Form v. Substance 09/17/1999
199937040 451.01-00 Annual Theory 09/17/1999
199937039 6109.06-00 ITIN; IRS Individual Taxpayer Identification Number 09/17/1999
199937038 954.02-05 Sale or Exchange of Property 09/17/1999
199937037 1362.02-03 Passive Investment Income 09/17/1999
199937036 851.00-00 Definition of Regulated Investment Company 09/17/1999