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
199952011 832.06-02 Unpaid Losses 12/31/1999
199952010 167.00-00 Depreciation 12/31/1999
199952010 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 12/31/1999
199952009 6050I.00-00 Returns Relating to Cash Received in Trade or Business 12/31/1999
199952008 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 12/31/1999
199952007 29.03-00 Definitions 12/31/1999
199952006 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 12/31/1999
199952005 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 12/31/1999
199952004 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 12/31/1999
199952003 50.30.14-00 LEVY: Sale: Surplus proceeds 12/31/1999
199952001 304.01-04 Distribution Treated as an Exchange Under Section 302 12/31/1999
199951053 401.06-00 Required Distributions 12/24/1999
199951053 401.06-02 Employee Dies Before Entire Interest Distributed 12/24/1999
199951052 402.07-00 Unrealized Appreciation of Employer's Securities 12/24/1999
199951051 408.03-00 Rollover Contributions 12/24/1999
199951051 408.06-00 Distributions 12/24/1999
199951050 9999.98-00 Not Able to Identify Under Present List 12/24/1999
199951049 414.08-00 Church Plan 12/24/1999
199951048 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 12/24/1999
199951047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/24/1999
199951046 408.00-00 Individual Retirement Accounts 12/24/1999
199951045 338.01-02 Time in which Election must be made 12/24/1999
199951045 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/24/1999
199951044 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/1999
199951044 367.00-00 Foreign Corporations 12/24/1999

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