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
199909016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/05/1999
199909016 2036.11-00 Transfer v. Not a Transfer 03/05/1999
199909016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/05/1999
199909016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/05/1999
199909015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/05/1999
199909015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/05/1999
199909013 7701.02-00 Partnerships v. Associations 03/05/1999
199909013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 03/05/1999
199909012 1362.00-00 Election by Small Business Corporation 03/05/1999
199909011 1361.00-00 Definitions 03/05/1999
199909010 1362.04-00 Inadvertent Terminations 03/05/1999
199909009 1502.75-00 Filing Requirements 03/05/1999
199909009 9100.20-00 Section 1502; Election to File Consolidated Return 03/05/1999
199909008 468A.04-02 Revised Schedules 03/05/1999
199909007 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909007 166.00-00 Bad Debts 03/05/1999
199909006 468A.04-02 Revised Schedules 03/05/1999
199909005 482.02-00 Control 03/05/1999
199909004 864.01-04 Trading in Securities 03/05/1999
199909003 61.03-00 Loan or Mortgage v. Sale 03/05/1999
199909003 446.01-05 Inventory 03/05/1999
199909003 1001.02-00 Amount Realized 03/05/1999
199909002 61.03-00 Loan or Mortgage v. Sale 03/05/1999
199909002 162.05-00 Certain Business Expenses 03/05/1999