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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199919037 4945.04-04 Grants to Individuals 05/14/1999
199919036 1362.00-00 Election by Small Business Corporation 05/14/1999
199919035 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919034 152.03-00 Foster Child 05/14/1999
199919034 152.06-00 Over 1/2 Support 05/14/1999
199919033 6013.04-01 Innocent Spouse Relief 05/14/1999
199919032 6041.06-00 Exceptions 05/14/1999
199919031 9999.98-00 Not Able to Identify Under Present List 05/14/1999
199919030 7302.02-00 Delay Between Seizure and Failure Process 05/14/1999
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
199919028 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919027 2632.01-00 Time and Manner of Allocation 05/14/1999
199919027 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919026 1362.01-03 Late Elections 05/14/1999
199919025 355.01-00 Spin-Off 05/14/1999
199919025 368.04-00 Assets for Control of Transferee (Type "D") 05/14/1999
199919025 332.00-00 Complete Liquidation of Subsidiaries 05/14/1999
199919024 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919024 7701.00-00 Definitions 05/14/1999
199919024 7701.02-00 Partnerships v. Associations 05/14/1999
199919023 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/14/1999
199919023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/14/1999
199919022 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919021 925.00-00 Transfer Pricing Rules 05/14/1999
199919021 6501.04-11 Amended Returns 05/14/1999