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
199929003 09.13.02-01 BCC: Discharge: Debts provided for by the plan 07/23/1999
199929002 351.00-00 Transfer to Corporation Controlled by Transferor 07/23/1999
199929002 385.01-00 Debt v. Equity 07/23/1999
199929002 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 07/23/1999
199929001 263A.05-01 Two-Year Preproductive Period 07/23/1999
199929001 9999.98-00 Not Able to Identify Under Present List 07/23/1999
199928043 412.06-00 Minimum Funding Waiver 07/16/1999
199928042 512.10-00 Modifications 07/16/1999
199928041 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/16/1999
199928040 402.08-05 By a Surviving Spouse 07/16/1999
199928039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/16/1999
199928038 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 07/16/1999
199928037 7701.20-00 Indian Tribal Government 07/16/1999
199928037 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/16/1999
199928036 141.00-00 Private Activity Bond; Qualified Bond 07/16/1999
199928035 115.00-00 Income of States, Municipalities, etc. 07/16/1999
199928034 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928034 402.08-00 Rollover Contributions 07/16/1999
199928033 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928033 402.08-00 Rollover Contributions 07/16/1999
199928032 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928032 402.08-00 Rollover Contributions 07/16/1999
199928031 402.01-01 Capital Gain Treatment of Certain Distributions 07/16/1999
199928031 402.08-00 Rollover Contributions 07/16/1999
199928030 414.07-00 Governmental Plan 07/16/1999

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