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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
199908001 4251.00-00 Communications Tax (Taxable v. Not Taxable) 02/26/1999
199907029 703.05-00 Partnership Elections 02/19/1999
199907029 1031.05-00 Deferred Exchanges 02/19/1999
199907029 1033.00-00 Involuntary Conversion 02/19/1999
199907028 4942.03-07 Set-Asides 02/19/1999
199907027 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907026 460.00-00 Special Rules for Long-Term Contracts 02/19/1999
199907025 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907024 9100.09-00 Section 442; Accounting Periods 02/19/1999
199907023 355.01-01 Split-Off 02/19/1999
199907023 368.00-00 Definitions Relating to Corporate Reorganizations 02/19/1999
199907023 1361.01-05 Ineligible Corporation 02/19/1999
199907022 954.02-02 Exclusion of Certain Dividends, Interest, Rents and Royalties from RelatedPersons 02/19/1999
199907021 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907020 4081.00-00 Gasoline and Diesel Fuels 02/19/1999
199907019 50.20.00-00 LEVY: Levy procedure 02/19/1999
199907018 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/1999
199907017 9999.98-00 Not Able to Identify Under Present List 02/19/1999
199907016 953.00-00 Insurance Income 02/19/1999
199907016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/19/1999
199907015 2651.01-00 Lineal Descendants 02/19/1999
199907014 1502.20-00 Loss Disallowance Rule 02/19/1999
199907014 9100.00-00 Extension of Time for Making Certain Elections 02/19/1999
199907013 664.03-03 Unitrust With Income Exception 02/19/1999
199907012 1362.00-00 Election by Small Business Corporation 02/19/1999