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
199921056 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 05/28/1999
199921056 3402.00-00 Income Tax Collected at Source 05/28/1999
199921055 4945.00-00 Excise Taxes on Taxable Expenditures 05/28/1999
199921054 851.00-00 Definition of Regulated Investment Company 05/28/1999
199921054 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999
199921053 367.00-00 Foreign Corporations 05/28/1999
199921053 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/28/1999
199921053 367.03-07 Transfers of Stock Subject to a Ten-Year Gain Recognition Agreement 05/28/1999
199921052 468A.04-02 Revised Schedules 05/28/1999
199921052 468A.03-04 Formulas or Other Methods 05/28/1999
199921051 468A.04-02 Revised Schedules 05/28/1999
199921051 468A.03-04 Formulas or Other Methods 05/28/1999
199921050 468A.04-02 Revised Schedules 05/28/1999
199921049 1362.02-03 Passive Investment Income 05/28/1999
199921048 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921047 368.02-00 Stock for Stock (Type "B") 05/28/1999
199921046 162.01-11 Farming 05/28/1999
199921046 263A.01-02 Property Acquired for Resale 05/28/1999
199921046 263A.05-00 Property Produced in a Farming Business 05/28/1999
199921045 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921044 32.03-00 Qualifying Child 05/28/1999
199921043 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921042 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 05/28/1999
199921041 1504.00-00 Definitions 05/28/1999
199921040 1362.01-03 Late Elections 05/28/1999