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
199942046 1033.02-00 Definition of Involuntary Conversion Events 10/22/1999
199942045 468A.04-02 Revised Schedules 10/22/1999
199942044 468A.04-02 Revised Schedules 10/22/1999
199942043 1362.01-03 Late Elections 10/22/1999
199942042 468A.04-02 Revised Schedules 10/22/1999
199942041 468A.04-02 Revised Schedules 10/22/1999
199942040 468A.04-02 Revised Schedules 10/22/1999
199942039 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/22/1999
199942039 9100.00-00 Extension of Time for Making Certain Elections 10/22/1999
199942038 468A.04-02 Revised Schedules 10/22/1999
199942037 642.03-06 Pooled Income Funds 10/22/1999
199942036 51.49.03-05 LIENS: Removal: Release: Reinstatement by revocation 10/22/1999
199942035 6103.04-00 Disclosure to States for State Tax Administration 10/22/1999
199942034 9100.09-00 Section 442; Accounting Periods 10/22/1999
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