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
199915059 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 04/16/1999
199915058 2055.12-07 Guaranteed Annuity Lead Interest 04/16/1999
199915058 2055.12-10 Reformations of Nonqualifying Interests 04/16/1999
199915057 414.07-00 Governmental Plan 04/16/1999
199915056 9999.98-00 Not Able to Identify Under Present List 04/16/1999
199915055 9100.00-00 Extension of Time for Making Certain Elections 04/16/1999
199915054 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 04/16/1999
199915054 3401.00-00 Definitions 04/16/1999
199915054 3121.00-00 Definitions 04/16/1999
199915054 3306.00-00 Definitions 04/16/1999
199915053 170.11-05 Qualified Appreciated Stock 04/16/1999
199915052 2519.00-00 Disposition of Certain Life Estates 04/16/1999
199915051 1362.00-00 Election by Small Business Corporation 04/16/1999
199915050 1033.02-00 Definition of Involuntary Conversion Events 04/16/1999
199915050 165.00-00 Deductions For Losses 04/16/1999
199915050 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/16/1999
199915049 6050I.01-00 Compliance 04/16/1999
199915048 877.01-00 Principal Purpose--the Avoidance of Tax 04/16/1999
199915047 1362.00-00 Election by Small Business Corporation 04/16/1999
199915046 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999
199915046 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999
199915045 170.00-00 Charitable, Etc. Contributions and Gifts 04/16/1999
199915045 664.03-03 Unitrust With Income Exception 04/16/1999
199915045 677.03-00 Life Insurance 04/16/1999
199915045 2033.00-00 Property in Which Decedent Had an Interest 04/16/1999