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
199908038 513.03-00 Cooperatives 02/26/1999
199908037 42.04-00 Eligible Basis 02/26/1999
199908037 42.10-00 Recapture of Credit 02/26/1999
199908036 355.03-01 Five-Year Requirement 02/26/1999
199908036 368.04-00 Assets for Control of Transferee (Type "D") 02/26/1999
199908035 1362.00-00 Election by Small Business Corporation 02/26/1999
199908034 1362.00-00 Election by Small Business Corporation 02/26/1999
199908033 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/26/1999
199908032 2702.02-02 Personal Residence in Trust 02/26/1999
199908031 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908031 2652.01-02 Special Election for QTIP 02/26/1999
199908030 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908029 9100.22-00 Other 02/26/1999
199908029 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908028 9100.22-00 Other 02/26/1999
199908028 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908027 9100.22-00 Other 02/26/1999
199908027 877.00-00 Expatriation to Avoid Tax 02/26/1999
199908026 351.00-00 Transfer to Corporation Controlled by Transferor 02/26/1999
199908025 1362.00-00 Election by Small Business Corporation 02/26/1999
199908024 9100.00-00 Extension of Time for Making Certain Elections 02/26/1999
199908024 2652.01-00 Transferor Defined 02/26/1999
199908024 2632.03-00 Allocation of Unused GST Exemption 02/26/1999
199908023 856.04-00 Rents From Real Property 02/26/1999
199908022 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/26/1999