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
199940035 4943.00-00 Excise Taxes on Excess Business Holdings 10/08/1999
199940035 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/08/1999
199940035 4945.04-06 Expenditure Responsibility 10/08/1999
199940034 512.10-00 Modifications 10/08/1999
199940034 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/08/1999
199940034 514.01-00 Rent and Deductions 10/08/1999
199940034 514.06-00 Definitions--Debt-Financed Property 10/08/1999
199940033 856.04-00 Rents From Real Property 10/08/1999
199940032 44.00.00-00 INSOLVENCY (OTHER THAN UNDER BANKRUPTCY ACT) (See: Prior. Insol) 10/08/1999
199940032 51.00.00-00 LIENS 10/08/1999
199940031 50.30.00-00 LEVY: Sale 10/08/1999
199940030 108.00-00 Income From Discharge of Indebtedness 10/08/1999
199940030 108.01-00 Exclusion From Gross Income 10/08/1999
199940030 9100.00-00 Extension of Time for Making Certain Elections 10/08/1999
199940029 1362.01-03 Late Elections 10/08/1999
199940028 101.01-02 Transfer for Consideration 10/08/1999
199940027 1362.01-03 Late Elections 10/08/1999
199940026 1362.01-03 Late Elections 10/08/1999
199940025 117.06-00 Qualified Tuition Reduction 10/08/1999
199940025 117.06-05 Discrimination in Favor of Highly Compensated Employees 10/08/1999
199940025 410.02-01 Discrimination as to Coverage 10/08/1999
199940024 1362.01-03 Late Elections 10/08/1999
199940023 4161.01-00 Sport Fishing Equipment 10/08/1999
199940022 1362.01-03 Late Elections 10/08/1999
199940021 83.13-00 Rabbi Trusts 10/08/1999