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
199924050 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924049 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924048 2601.00-00 Tax On Generation Skipping Transfers 06/18/1999
199924047 4371.03-00 Reinsurance 06/18/1999
199924046 115.00-00 Income of States, Municipalities, etc. 06/18/1999
199924045 355.01-01 Split-Off 06/18/1999
199924044 168.20-00 Classification of Property 06/18/1999
199924043 1362.01-03 Late Elections 06/18/1999
199924042 368.00-00 Definitions Relating to Corporate Reorganizations 06/18/1999
199924041 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924040 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924039 1362.00-00 Election by Small Business Corporation 06/18/1999
199924038 368.01-00 Statutory Merger or Consolidation (Type "A") 06/18/1999
199924037 1362.01-03 Late Elections 06/18/1999
199924036 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924035 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924034 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924033 42.14-01 Correction of Administrative Errors and Omissions 06/18/1999
199924032 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924031 1362.01-03 Late Elections 06/18/1999
199924030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999
199924030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/18/1999
199924029 664.03-03 Unitrust With Income Exception 06/18/1999
199924029 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/1999
199924028 101.05-00 Flexible Premium Contracts Before 1985 06/18/1999

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