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
199908012 1362.00-00 Election by Small Business Corporation 02/26/1999
199908011 1362.00-00 Election by Small Business Corporation 02/26/1999
199908010 355.01-01 Split-Off 02/26/1999
199908010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908010 1362.02-03 Passive Investment Income 02/26/1999
199908009 2053.05-00 Administration Expenses in General 02/26/1999
199908008 1362.02-03 Passive Investment Income 02/26/1999
199908007 9100.22-00 Other 02/26/1999
199908007 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/26/1999
199908006 61.00-00 Gross Income v. Not Gross Income 02/26/1999
199908006 677.00-00 Income for Benefit of Grantor 02/26/1999
199908006 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/26/1999
199908005 108.00-00 Income From Discharge of Indebtedness 02/26/1999
199908005 1502.13-00 Intercompany Transactions 02/26/1999
199908005 1502.20-00 Loss Disallowance Rule 02/26/1999
199908005 1502.32-00 Investment Adjustment 02/26/1999
199908004 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908003 1502.77-00 Common Parent Agent for Subsidiaries 02/26/1999
199908002 170.00-00 Charitable, Etc. Contributions and Gifts 02/26/1999
199908002 1361.00-00 Definitions 02/26/1999
199908002 170.10-00 Carryovers 02/26/1999
199908002 2522.02-04 Guaranteed Annuity and Unitrust Interests 02/26/1999
199908002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/26/1999
199908002 2642.00-00 Inclusion Ratio 02/26/1999
199908002 675.04-00 General Powers of Administration 02/26/1999