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
199913032 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 04/02/1999
199913032 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 04/02/1999
199913031 832.12-00 Deductions Allowed 04/02/1999
199913030 263A.01-01 Production Activities 04/02/1999
199913030 263A.03-03 Interest Expense 04/02/1999
199913029 9114.01-26 Exchange of Information and Administrative Assistance 04/02/1999
199913028 9999.98-00 Not Able to Identify Under Present List 04/02/1999
199913027 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913026 355.01-01 Split-Off 04/02/1999
199913026 368.04-00 Assets for Control of Transferee (Type "D") 04/02/1999
199913025 1362.04-00 Inadvertent Terminations 04/02/1999
199913024 1362.00-00 Election by Small Business Corporation 04/02/1999
199913023 167.05-01 Straight Line 04/02/1999
199913023 446.04-13 Computing Depreciation 04/02/1999
199913022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/02/1999
199913022 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/02/1999
199913022 9100.00-00 Extension of Time for Making Certain Elections 04/02/1999
199913022 2652.01-02 Special Election for QTIP 04/02/1999
199913021 115.00-00 Income of States, Municipalities, etc. 04/02/1999
199913019 1362.00-00 Election by Small Business Corporation 04/02/1999
199913017 1362.00-00 Election by Small Business Corporation 04/02/1999
199913016 1233.00-00 Gains and Losses from Short Sales 04/02/1999
199913016 752.00-00 Treatment of Certain Liabilities 04/02/1999
199913015 1362.00-00 Election by Small Business Corporation 04/02/1999
199913014 351.01-00 Control v. No Control by Transferor 04/02/1999