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
199913008 1362.00-00 Election by Small Business Corporation 04/02/1999
199913007 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/02/1999
199913007 911.06-01 Earned Income v. Not Earned Income 04/02/1999
199913006 6411.00-00 Tentative Carryback and Refund Adjustments 04/02/1999
199913005 1362.00-00 Election by Small Business Corporation 04/02/1999
199913004 385.01-01 Issuer's Classification 04/02/1999
199913004 1273.00-00 Determination of Amount of Original Issue Discount 04/02/1999
199913003 1502.90-01 Changes in Affiliated Groups 04/02/1999
199913003 404.15-00 Amount of Deduction 04/02/1999
199913002 55.01-00 In General 04/02/1999
199913001 9999.98-00 Not Able to Identify Under Present List 04/02/1999
199912041 401.06-00 Required Distributions 03/26/1999
199912041 408.06-00 Distributions 03/26/1999
199912040 408.03-00 Rollover Contributions 03/26/1999
199912039 2652.01-02 Special Election for QTIP 03/26/1999
199912039 9100.00-00 Extension of Time for Making Certain Elections 03/26/1999
199912038 472.01-00 Election 03/26/1999
199912038 9100.11-00 Section 472; LIFO Election 03/26/1999
199912037 1362.04-00 Inadvertent Terminations 03/26/1999
199912036 1362.02-03 Passive Investment Income 03/26/1999
199912035 501.03-33 Lessening the Burdens of Government 03/26/1999
199912035 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/26/1999
199912034 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/26/1999
199912034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/26/1999
199912034 643.06-00 Multiple Trusts 03/26/1999