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
199921021 1362.02-03 Passive Investment Income 05/28/1999
199921020 1362.00-00 Election by Small Business Corporation 05/28/1999
199921019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/1999
199921019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/28/1999
199921018 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921017 9999.98-00 Not Able to Identify Under Present List 05/28/1999
199921016 9100.09-00 Section 442; Accounting Periods 05/28/1999
199921015 2652.01-02 Special Election for QTIP 05/28/1999
199921015 9100.00-00 Extension of Time for Making Certain Elections 05/28/1999
199921014 1362.02-03 Passive Investment Income 05/28/1999
199921013 1362.00-00 Election by Small Business Corporation 05/28/1999
199921012 3231.01-00 Employers v. Not Employers 05/28/1999
199921011 3231.01-00 Employers v. Not Employers 05/28/1999
199921010 174.05-02 From Amortization to Current Deduction 05/28/1999
199921009 1362.00-00 Election by Small Business Corporation 05/28/1999
199921009 1362.04-00 Inadvertent Terminations 05/28/1999
199921008 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/28/1999
199921007 7430.03-00 Definitions 05/28/1999
199921006 451.13-00 Prepaid and Advance Income 05/28/1999
199921005 04.01.00-00 ASSESSMENTS: Abatement 05/28/1999
199921004 2056.11-00 Limitations on Amount of Marital Deduction 05/28/1999
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199921002 482.08-00 Interest 05/28/1999
199921002 482.08-04 Loan v. Capital Contribution 05/28/1999
199921001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 05/28/1999