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
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
199909002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/05/1999
199909002 263.13-06 Contracts 03/05/1999
199909002 475.00-00 Mark to Market Accounting Method for Dealers in Securities 03/05/1999
199909002 1001.02-00 Amount Realized 03/05/1999
199909001 2031.10-00 Valuation of Annuity Interest 03/05/1999
199909001 7520.02-00 Exceptions 03/05/1999
199908063 408.03-00 Rollover Contributions 02/26/1999
199908062 9999.98-00 Not Able to Identify Under Present List 02/26/1999
199908061 402.01-02 What Constitutes Separation From Service 02/26/1999
199908060 401.06-00 Required Distributions 02/26/1999
199908060 401.10-02 Definition of Assignment and Alienation 02/26/1999
199908060 402.01-01 Capital Gain Treatment of Certain Distributions 02/26/1999
199908060 402.09-00 Tax on Lump Sum Distributions 02/26/1999
199908060 643.02-00 Income Defined 02/26/1999