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
199921036 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/28/1999
199921036 7702.01-00 Definition 05/28/1999
199921035 336.01-00 General Rule 05/28/1999
199921035 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 05/28/1999
199921034 3231.01-00 Employers v. Not Employers 05/28/1999
199921033 3231.01-00 Employers v. Not Employers 05/28/1999
199921032 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/28/1999
199921031 1362.01-03 Late Elections 05/28/1999
199921030 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921029 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/1999
199921028 1362.00-00 Election by Small Business Corporation 05/28/1999
199921027 355.01-00 Spin-Off 05/28/1999
199921027 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921026 1362.00-00 Election by Small Business Corporation 05/28/1999
199921025 355.01-02 Split-Up 05/28/1999
199921025 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921024 1362.04-00 Inadvertent Terminations 05/28/1999
199921023 1362.01-03 Late Elections 05/28/1999
199921022 1362.02-03 Passive Investment Income 05/28/1999
199921022 368.04-00 Assets for Control of Transferee (Type "D") 05/28/1999
199921021 1362.02-03 Passive Investment Income 05/28/1999
199921020 1362.00-00 Election by Small Business Corporation 05/28/1999
199921019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/1999
199921019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/28/1999
199921018 9999.98-00 Not Able to Identify Under Present List 05/28/1999

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