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
199916036 1362.00-00 Election by Small Business Corporation 04/23/1999
199916035 642.03-03 Paid or Permanently Set Aside 04/23/1999
199916034 1362.00-00 Election by Small Business Corporation 04/23/1999
199916033 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/23/1999
199916033 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/23/1999
199916032 1362.01-02 Election After Termination 04/23/1999
199916031 9100.09-00 Section 442; Accounting Periods 04/23/1999
199916030 2702.02-02 Personal Residence in Trust 04/23/1999
199916029 1362.01-03 Late Elections 04/23/1999
199916028 368.00-00 Definitions Relating to Corporate Reorganizations 04/23/1999
199916028 368.13-00 Transactions Involving Two or More Investment Companies 04/23/1999
199916027 1362.00-00 Election by Small Business Corporation 04/23/1999
199916026 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916026 2652.01-02 Special Election for QTIP 04/23/1999
199916025 704.00-00 Partner's Distributive Share 04/23/1999
199916025 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 04/23/1999
199916025 2036.08-02 Retention of Right in Property for Life 04/23/1999
199916025 2036.23-00 Amount Included 04/23/1999
199916025 2056.07-03 Qualifying Interest 04/23/1999
199916025 2207A.02-00 Recovery With Respect to Gift Tax 04/23/1999
199916025 2511.01-00 Donative Intent 04/23/1999
199916025 2512.00-00 Valuation of Gifts 04/23/1999
199916025 2519.00-00 Disposition of Certain Life Estates 04/23/1999
199916025 6324.01-00 Estate Tax Liens 04/23/1999
199916025 6324.02-00 Gift Tax Liens 04/23/1999

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