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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编号 UILC 主题 发布日期
199941005 1031.02-00 Like Kind Property 10/15/1999
199941004 9114.03-42 United Kingdom 10/15/1999
199941003 9114.03-42 United Kingdom 10/15/1999
199941002 09.35.00-00 BANKRUPTCY CODE CASES: Refunds 10/15/1999
199941002 09.37.05-01 BC: Returns by truste/debtor: Indiv.: Elec. to close tax. year 10/15/1999
199941002 69.06.01-00 REFUNDS: Proper party: Bankruptcy 10/15/1999
199941001 453A.03-00 Interest on Deferred Tax Liability 10/15/1999
199940043 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/08/1999
199940042 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/08/1999
199940041 402.06-00 Amounts Distributed or Made Available to Beneficiary 10/08/1999
199940041 402.08-00 Rollover Contributions 10/08/1999
199940040 7701.22-01 Factors: Lease vs. Service Contract 10/08/1999
199940039 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999
199940038 642.03-03 Paid or Permanently Set Aside 10/08/1999
199940037 1033.02-00 Definition of Involuntary Conversion Events 10/08/1999
199940036 9100.00-00 Extension of Time for Making Certain Elections 10/08/1999
199940036 565.01-02 Making and Filing Consents 10/08/1999
199940036 542.00-00 Definition of Personal Holding Company 10/08/1999
199940035 507.01-01 Special Rules 10/08/1999
199940035 507.05-00 Liability of Transferee Organizations 10/08/1999
199940035 507.07-00 Aggregate Tax Benefit 10/08/1999
199940035 4940.02-02 Exclusions, Deductions, and Special Rules 10/08/1999
199940035 4941.04-00 Definition of Self-Dealing 10/08/1999
199940035 4942.03-02 Distributable Amount 10/08/1999
199940035 4942.03-05 Qualifying Distribution 10/08/1999