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
199928029 6041.00-00 Information at Source 07/16/1999
199928028 877.01-00 Principal Purpose--the Avoidance of Tax 07/16/1999
199928027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999
199928027 368.04-00 Assets for Control of Transferee (Type "D") 07/16/1999
199928026 1362.00-00 Election by Small Business Corporation 07/16/1999
199928025 851.01-00 Election to be Regulated Investment Company 07/16/1999
199928025 855.01-00 General Rule 07/16/1999
199928025 9100.00-00 Extension of Time for Making Certain Elections 07/16/1999
199928024 1362.04-00 Inadvertent Terminations 07/16/1999
199928023 9100.09-00 Section 442; Accounting Periods 07/16/1999
199928022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/16/1999
199928021 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999
199928021 305.06-00 Certain Transactions Treated as Distributions 07/16/1999
199928020 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 07/16/1999
199928019 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/16/1999
199928019 305.06-00 Certain Transactions Treated as Distributions 07/16/1999
199928018 6416.00-00 Certain Taxes on Sales and Services 07/16/1999
199928017 104.02-00 Workmen's Compensation 07/16/1999
199928016 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 07/16/1999
199928015 162.36-02 Covered Employees 07/16/1999
199928014 162.36-02 Covered Employees 07/16/1999
199928013 61.05-03 Compensation 07/16/1999
199928013 83.00-00 Property Transferred in Connection With Performance of Services 07/16/1999
199928013 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/16/1999
199928012 457.01-00 Year of Inclusion in Gross Income 07/16/1999

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