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
199907011 469.10-00 Other Definitions and Rules 02/19/1999
199907011 469.03-03 Definition of Activity 02/19/1999
199907010 1362.00-00 Election by Small Business Corporation 02/19/1999
199907009 1362.04-00 Inadvertent Terminations 02/19/1999
199907008 2601.00-00 Tax On Generation Skipping Transfers 02/19/1999
199907007 368.04-00 Assets for Control of Transferee (Type "D") 02/19/1999
199907007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/19/1999
199907006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 02/19/1999
199907006 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/19/1999
199907005 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/19/1999
199907005 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/19/1999
199907004 163.07-00 Original Issue Discount 02/19/1999
199907004 1012.00-00 Basis of Property--Costs 02/19/1999
199907004 1272.00-00 Current Inclusion in Income of Original Issue Discount 02/19/1999
199907004 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 02/19/1999
199907004 6662.00-00 Accuracy-related penalty 02/19/1999
199907003 61.05-03 Compensation 02/19/1999
199907003 83.03-02 Transferability of Property 02/19/1999
199907003 451.01-00 Annual Theory 02/19/1999
199907003 641.00-00 Imposition of Tax 02/19/1999
199907003 643.03-00 Beneficiary Defined 02/19/1999
199907003 662.01-00 Character of Amounts 02/19/1999
199907002 163.00-00 Interest 02/19/1999
199907001 368.03-00 Stock for Property (Type "C") 02/19/1999
199906057 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 02/12/1999