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
199920027 118.03-00 Contributions v. Sale of Services 05/21/1999
199920026 338.01-02 Time in which Election must be made 05/21/1999
199920026 7701.02-00 Partnerships v. Associations 05/21/1999
199920026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/21/1999
199920025 1362.00-00 Election by Small Business Corporation 05/21/1999
199920024 355.04-00 Business Purpose 05/21/1999
199920023 7701.00-00 Definitions 05/21/1999
199920022 1362.00-00 Election by Small Business Corporation 05/21/1999
199920021 1362.00-00 Election by Small Business Corporation 05/21/1999
199920020 1502.20-00 Loss Disallowance Rule 05/21/1999
199920020 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 05/21/1999
199920019 923.00-00 Exempt Foreign Trade Income 05/21/1999
199920019 924.00-00 Foreign Trading Gross Receipts 05/21/1999
199920018 1362.00-00 Election by Small Business Corporation 05/21/1999
199920017 355.01-00 Spin-Off 05/21/1999
199920017 368.04-00 Assets for Control of Transferee (Type "D") 05/21/1999
199920017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/21/1999
199920016 2519.00-00 Disposition of Certain Life Estates 05/21/1999
199920016 2056.07-00 Qualified Terminable Interest Property 05/21/1999
199920015 1362.04-00 Inadvertent Terminations 05/21/1999
199920014 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920013 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 05/21/1999
199920012 61.43-01 Lease of Property 05/21/1999
199920012 61.50-00 Leveraged Leasing 05/21/1999
199920012 161.00-00 Allowance of Deductions (Deductible v. Not Deductible) 05/21/1999