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
199912013 468A.04-02 Revised Schedules 03/26/1999
199912013 7701.02-00 Partnerships v. Associations 03/26/1999
199912012 2601.00-00 Tax On Generation Skipping Transfers 03/26/1999
199912011 42.14-00 Secretary's Authority to Provide Regulations 03/26/1999
199912010 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 03/26/1999
199912010 903.00-00 Credit for Taxes in Lieu of Income, etc., Taxes 03/26/1999
199912009 332.01-00 Nonrecognition of Gain or Loss 03/26/1999
199912008 368.00-00 Definitions Relating to Corporate Reorganizations 03/26/1999
199912007 108.02-00 Reduction of Tax Attributes 03/26/1999
199912006 1362.00-00 Election by Small Business Corporation 03/26/1999
199912005 166.00-00 Bad Debts 03/26/1999
199912004 83.13-00 Rabbi Trusts 03/26/1999
199912004 457.05-00 Eligible Deferred Compensation Plan Defined 03/26/1999
199912004 671.02-00 Persons Treated as Grantors 03/26/1999
199912004 677.00-00 Income for Benefit of Grantor 03/26/1999
199912003 4980A.00-00 Tax on Excess Distributions from Qualified Retirement Plans 03/26/1999
199912002 83.13-00 Rabbi Trusts 03/26/1999
199912002 451.14-04 Compensation 03/26/1999
199912002 671.02-00 Persons Treated as Grantors 03/26/1999
199912002 404.11-00 Year of Deduction 03/26/1999
199912001 3121.02-07 Mandatory Coverage of State, etc., Employees 03/26/1999
199911059 414.08-00 Church Plan 03/19/1999
199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999
199911057 9100.09-00 Section 442; Accounting Periods 03/19/1999
199911056 9100.09-00 Section 442; Accounting Periods 03/19/1999