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
199918044 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918043 877.01-00 Principal Purpose--the Avoidance of Tax 05/07/1999
199918042 2702.02-02 Personal Residence in Trust 05/07/1999
199918041 1362.00-00 Election by Small Business Corporation 05/07/1999
199918040 6601.08-00 Interest After Credit Election (May Dept. Stores) 05/07/1999
199918039 2056A.02-00 Qualifying Interest 05/07/1999
199918039 7701.04-01 Domestic Building and Loan Associations 05/07/1999
199918038 9999.98-00 Not Able to Identify Under Present List 05/07/1999
199918037 1362.00-00 Election by Small Business Corporation 05/07/1999
199918036 3231.01-00 Employers v. Not Employers 05/07/1999
199918035 3231.01-00 Employers v. Not Employers 05/07/1999
199918034 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 05/07/1999
199918033 9100.22-00 Other 05/07/1999
199918033 1503.04-04 Dual Resident Corporation 05/07/1999
199918032 9100.22-00 Other 05/07/1999
199918032 936.00-00 Puerto Rico and Possession Tax Credit 05/07/1999
199918031 1362.01-02 Election After Termination 05/07/1999
199918030 642.03-03 Paid or Permanently Set Aside 05/07/1999
199918029 642.03-03 Paid or Permanently Set Aside 05/07/1999
199918028 3231.01-00 Employers v. Not Employers 05/07/1999
199918027 861.08-06 Research and Experimental Expenditures -- Apportionment -- Sales Method 05/07/1999
199918026 924.01-00 Definition of Foreign Trading Gross Receipts 05/07/1999
199918025 2652.00-00 Other Definitions 05/07/1999
199918023 351.01-00 Control v. No Control by Transferor 05/07/1999
199918022 162.05-23 Release From Contract 05/07/1999