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
199914016 1362.00-00 Election by Small Business Corporation 04/09/1999
199914015 1362.00-00 Election by Small Business Corporation 04/09/1999
199914014 1362.00-00 Election by Small Business Corporation 04/09/1999
199914013 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 04/09/1999
199914012 351.01-00 Control v. No Control by Transferor 04/09/1999
199914012 897.03-00 U.S. Real Property Holding Corporation 04/09/1999
199914011 468A.04-02 Revised Schedules 04/09/1999
199914010 468A.04-02 Revised Schedules 04/09/1999
199914009 468A.04-02 Revised Schedules 04/09/1999
199914008 1362.00-00 Election by Small Business Corporation 04/09/1999
199914007 355.01-00 Spin-Off 04/09/1999
199914006 707.03-00 Guaranteed Payments 04/09/1999
199914006 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/09/1999
199914006 761.00-00 Terms Defined 04/09/1999
199914005 1362.00-00 Election by Small Business Corporation 04/09/1999
199914004 1362.00-00 Election by Small Business Corporation 04/09/1999
199914003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914002 382.08-00 Built-in Gains and Losses and Section 338 Gains 04/09/1999
199914001 162.01-00 Trade or Business v. Not a Trade or Business 04/09/1999
199914001 9214.04-00 Computer Leasing 04/09/1999
199914001 9999.97-00 Substance v. Form Issues Not Contained in Present List 04/09/1999
199913051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/02/1999
199913051 509.02-01 Publicly Supported Organizations 04/02/1999
199913051 509.02-02 Supporting Organizations 04/02/1999
199913051 511.01-00 Organizations Subject to Tax 04/02/1999