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
199922041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/04/1999
199922040 332.01-00 Nonrecognition of Gain or Loss 06/04/1999
199922039 9114.03-42 United Kingdom 06/04/1999
199922038 2105.00-00 Property Without U.S. 06/04/1999
199922037 9100.09-00 Section 442; Accounting Periods 06/04/1999
199922036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/04/1999
199922035 1362.00-00 Election by Small Business Corporation 06/04/1999
199922034 482.03-04 Interest 06/04/1999
199922034 482.13-02 Constructive Dividend 06/04/1999
199922034 482.13-03 Capital Contribution 06/04/1999
199922034 1442.04-00 Interest 06/04/1999
199922033 167.00-00 Depreciation 06/04/1999
199922033 167.13-05 Buildings 06/04/1999
199922032 6501.04-13 Partnership and Individual Partner Returns 06/04/1999
199922032 6229.01-00 3 Years 06/04/1999
199922032 6229.03-01 6 Years for 3 Years 06/04/1999
199922031 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/04/1999
199922031 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 06/04/1999
199922030 2601.00-00 Tax On Generation Skipping Transfers 06/04/1999
199922029 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999
199922028 83.13-00 Rabbi Trusts 06/04/1999
199922028 457.05-00 Eligible Deferred Compensation Plan Defined 06/04/1999
199922028 671.02-00 Persons Treated as Grantors 06/04/1999
199922028 677.00-00 Income for Benefit of Grantor 06/04/1999
199922027 901.01-00 Allowance of Credit 06/04/1999