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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숫자 UILC 주제 출시일
199941030 457.05-00 Eligible Deferred Compensation Plan Defined 10/15/1999
199941030 457.12-02 Custodial Accounts and Contracts 10/15/1999
199941029 468.04-00 Revocation of Election, Separate Reserves 10/15/1999
199941029 468.03-00 Allocation for Property where Election not in Effect 10/15/1999
199941028 301.00-00 Distributions of Property 10/15/1999
199941028 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941028 355.01-00 Spin-Off 10/15/1999
199941028 368.05-00 Recapitalization (Type "E") 10/15/1999
199941027 301.00-00 Distributions of Property 10/15/1999
199941027 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941027 355.01-00 Spin-Off 10/15/1999
199941027 368.05-00 Recapitalization (Type "E") 10/15/1999
199941026 9100.00-00 Extension of Time for Making Certain Elections 10/15/1999
199941025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/15/1999
199941025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/15/1999
199941024 101.05-00 Flexible Premium Contracts Before 1985 10/15/1999
199941024 7702.00-00 Life Insurance Contract Defined 10/15/1999
199941023 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/15/1999
199941023 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 10/15/1999
199941023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/15/1999
199941023 807.00-00 Rules for Certain Reserves 10/15/1999
199941022 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/15/1999
199941022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/15/1999
199941021 419.00-00 Treatment of Funded Welfare Benefit Plans 10/15/1999
199941021 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/15/1999