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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Número UILC Asunto Fecha de publicación
199940021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/08/1999
199940021 401.10-00 Assignment and Alienation of Plan Benefits (See Also 414.00-00) 10/08/1999
199940021 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 10/08/1999
199940020 1362.04-00 Inadvertent Terminations 10/08/1999
199940019 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/08/1999
199940018 1502.20-00 Loss Disallowance Rule 10/08/1999
199940017 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/08/1999
199940016 3231.01-00 Employers v. Not Employers 10/08/1999
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
199940015 457.05-00 Eligible Deferred Compensation Plan Defined 10/08/1999
199940014 457.01-00 Year of Inclusion in Gross Income 10/08/1999
199940014 457.05-00 Eligible Deferred Compensation Plan Defined 10/08/1999
199940013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/08/1999
199940013 355.04-00 Business Purpose 10/08/1999
199940012 9114.05-04 Germany 10/08/1999
199940012 882.03-00 Return Required 10/08/1999
199940012 7852.00-00 Other Applicable Rules 10/08/1999
199940011 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 10/08/1999
199940011 1059.06-00 Election to Substitute Fair Market Value 10/08/1999
199940010 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999
199940010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999
199940009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999
199940009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999
199940008 1362.00-00 Election by Small Business Corporation 10/08/1999
199940007 263.21-00 Interest and Carrying Costs - Straddles 10/08/1999