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
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
199926011 861.03-00 Dividends 07/02/1999
199926010 1362.02-03 Passive Investment Income 07/02/1999
199926009 1362.02-03 Passive Investment Income 07/02/1999
199926008 1362.00-00 Election by Small Business Corporation 07/02/1999
199926007 1362.02-03 Passive Investment Income 07/02/1999
199926006 338.01-00 Express Election 07/02/1999
199926005 4261.01-00 Amounts Paid 07/02/1999
199926004 103.02-00 State and Local 07/02/1999
199926004 103.06-00 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/02/1999
199926003 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926003 358.02-01 Prior Transactions Affecting Basis 07/02/1999
199926002 64.50.00-00 PROP. SUBJECT TO COLLECT: Withheld amounts on constr. contracts 07/02/1999
199926002 50.14.03-00 LEVY: Failure to surrender property: Penalty for 07/02/1999
199926001 355.01-00 Spin-Off 07/02/1999
199926001 355.01-01 Split-Off 07/02/1999
199926001 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199925054 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 06/25/1999
199925053 1362.01-03 Late Elections 06/25/1999
199925052 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/25/1999

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