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
199917009 3401.04-00 Employer-Employee Relationship 04/30/1999
199917009 3401.06-00 Not Employees Under Section 530 of 1978 Revenue Act 04/30/1999
199917008 1402.01-01 Rentals from Real Estate 04/30/1999
199917007 832.10-00 Special Rules for Premiums Earned 04/30/1999
199917006 1402.01-01 Rentals from Real Estate 04/30/1999
199917005 1402.01-01 Rentals from Real Estate 04/30/1999
199917004 61.03.00-00 PAYMENT: Installment payments 04/30/1999
199917002 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/30/1999
199917001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/30/1999
199917001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/30/1999
199916057 4945.00-00 Excise Taxes on Taxable Expenditures 04/23/1999
199916056 414.09-00 Certain Employee Contributions 04/23/1999
199916055 409.01-00 Tax Credit Employee Stock Ownership Plan Defined 04/23/1999
199916054 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 04/23/1999
199916053 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/23/1999
199916053 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/23/1999
199916052 1362.00-00 Election by Small Business Corporation 04/23/1999
199916051 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916051 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916050 115.00-00 Income of States, Municipalities, etc. 04/23/1999
199916049 29.01-00 Allowance of Credit 04/23/1999
199916048 1362.00-00 Election by Small Business Corporation 04/23/1999
199916047 1362.04-00 Inadvertent Terminations 04/23/1999
199916046 1362.04-00 Inadvertent Terminations 04/23/1999
199916045 115.00-00 Income of States, Municipalities, etc. 04/23/1999

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