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
199909002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/05/1999
199909002 263.13-06 Contracts 03/05/1999
199909002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909002 1001.02-00 Amount Realized 03/05/1999
199909001 2031.10-00 Valuation of Annuity Interest 03/05/1999
199909001 7520.02-00 Exceptions 03/05/1999
199908063 408.03-00 Rollover Contributions 02/26/1999
199908062 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908061 402.01-02 What Constitutes Separation From Service 02/26/1999
199908060 401.06-00 Required Distributions 02/26/1999
199908060 401.10-02 Definition of Assignment and Alienation 02/26/1999
199908060 402.01-01 Capital Gain Treatment of Certain Distributions 02/26/1999
199908060 402.09-00 Tax on Lump Sum Distributions 02/26/1999
199908060 643.02-00 Income Defined 02/26/1999
199908060 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/26/1999
199908060 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus 02/26/1999
199908060 2501.01-00 Gift v. Not a Gift 02/26/1999
199908060 2512.01-00 Valuation of Property in General 02/26/1999
199908059 404.16-00 Dividend Paid Deduction for ESOPs 02/26/1999
199908058 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908057 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908056 507.00-00 Termination of Private Foundation Status 02/26/1999
199908056 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/26/1999
199908056 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/26/1999
199908056 4942.00-00 Taxes on Failure to Distribute Income 02/26/1999