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
199933015 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933014 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/20/1999
199933013 162.04-03 Capture Insurance 08/20/1999
199933012 1502.76-01 Income Allocation 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933010 3231.01-00 Employers v. Not Employers 08/20/1999
199933009 3231.01-00 Employers v. Not Employers 08/20/1999
199933008 833.02-00 Special Deduction 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999
199933006 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 08/20/1999
199933005 311.01-00 With Respect to its Stock 08/20/1999
199933005 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/20/1999
199933005 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/20/1999
199933005 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 08/20/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
199933004 6404.00-00 Abatements 08/20/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199933003 597.01-00 By Federal Savings and Loan Insurance Corp. 08/20/1999
199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999
199933001 1014.07-01 Value Determined on Date of Death 08/20/1999
199932056 266.01-00 Elections 08/13/1999
199932055 414.01-00 Service for Predecessor Employer 08/13/1999
199932054 1362.04-00 Inadvertent Terminations 08/13/1999
199932053 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/13/1999

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