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
199906025 752.03-00 Liability to Which Property is Subject 02/12/1999
199906025 752.07-00 Sharing Non-recourse Liabilities 02/12/1999
199906024 355.01-02 Split-Up 02/12/1999
199906023 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 02/12/1999
199906022 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906021 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906021 61.03-00 Loan or Mortgage v. Sale 02/12/1999
199906021 61.43-00 Form v. Substance 02/12/1999
199906021 451.01-00 Annual Theory 02/12/1999
199906020 1362.00-00 Election by Small Business Corporation 02/12/1999
199906019 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/12/1999
199906017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/12/1999
199906017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/12/1999
199906016 953.00-00 Insurance Income 02/12/1999
199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999
199906015 61.00-00 Gross Income v. Not Gross Income 02/12/1999
199906015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/12/1999
199906014 2702.02-02 Personal Residence in Trust 02/12/1999
199906013 1362.00-00 Election by Small Business Corporation 02/12/1999
199906012 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/12/1999
199906011 2055.12-05 Unitrusts 02/12/1999
199906011 2055.12-10 Reformations of Nonqualifying Interests 02/12/1999
199906010 1362.00-00 Election by Small Business Corporation 02/12/1999
199906010 1362.04-00 Inadvertent Terminations 02/12/1999