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
199926026 355.04-00 Business Purpose 07/02/1999
199926025 1362.01-03 Late Elections 07/02/1999
199926024 856.00-00 Definition of Real Estate Investment Trust 07/02/1999
199926023 894.10-00 Teachers, Students, and Trainees 07/02/1999
199926022 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 07/02/1999
199926022 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 07/02/1999
199926021 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 07/02/1999
199926020 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926019 2207A.02-00 Recovery With Respect to Gift Tax 07/02/1999
199926019 2519.00-00 Disposition of Certain Life Estates 07/02/1999
199926019 2702.00-00 Special Valuation Rules for Transfers in Trust 07/02/1999
199926018 482.03-04 Interest 07/02/1999
199926018 1442.04-00 Interest 07/02/1999
199926017 332.00-00 Complete Liquidation of Subsidiaries 07/02/1999
199926017 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/02/1999
199926017 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199926017 368.06-00 Change in Identity, etc. (Type "F") 07/02/1999
199926016 613A.04-02 Retailers Excluded 07/02/1999
199926015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926014 1502.91-01 Stock Ownership Requirement 07/02/1999
199926013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/1999
199926012 6404.00-00 Abatements 07/02/1999
199926011 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 07/02/1999
199926011 269.01-00 Principal Purpose Text 07/02/1999

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