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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Номер UILC Тема Дата публикации
199942033 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199942032 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199942031 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199942030 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/22/1999
199942029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/22/1999
199942029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/22/1999
199942028 9100.09-00 Section 442; Accounting Periods 10/22/1999
199942027 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/22/1999
199942027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/22/1999
199942026 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/22/1999
199942026 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/1999
199942026 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
199942025 162.23-00 Deductible by Whom 10/22/1999
199942024 9100.22-00 Other 10/22/1999
199942024 897.02-00 U.S. Real Property Interest 10/22/1999
199942023 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/22/1999
199942022 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 10/22/1999
199942021 1362.01-03 Late Elections 10/22/1999
199942020 61.00-00 Gross Income v. Not Gross Income 10/22/1999
199942020 61.03-00 Loan or Mortgage v. Sale 10/22/1999
199942020 61.43-00 Form v. Substance 10/22/1999
199942020 451.01-00 Annual Theory 10/22/1999
199942019 61.00-00 Gross Income v. Not Gross Income 10/22/1999
199942019 61.03-00 Loan or Mortgage v. Sale 10/22/1999
199942019 61.43-00 Form v. Substance 10/22/1999