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
199915027 355.01-00 Spin-Off 04/16/1999
199915027 367.10-04 Distribution of Stock Described in Section 355 04/16/1999
199915026 355.01-00 Spin-Off 04/16/1999
199915026 368.04-00 Assets for Control of Transferee (Type "D") 04/16/1999
199915025 801.00-00 Tax Imposed 04/16/1999
199915025 803.00-00 Life Insurance Gross Income 04/16/1999
199915023 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915022 42.14-00 Secretary's Authority to Provide Regulations 04/16/1999
199915021 280G.01-00 Definitions 04/16/1999
199915021 4999.00-00 Golden Parachute Payments 04/16/1999
199915020 1362.00-00 Election by Small Business Corporation 04/16/1999
199915019 1362.00-00 Election by Small Business Corporation 04/16/1999
199915018 355.01-00 Spin-Off 04/16/1999
199915017 9100.00-00 Extension of Time for Making Certain Elections 04/16/1999
199915016 1362.00-00 Election by Small Business Corporation 04/16/1999
199915015 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/16/1999
199915014 9114.03-09 Denmark 04/16/1999
199915013 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915012 1221.00-00 Capital Asset v. Not a Capital Asset 04/16/1999
199915012 1221.12-02 Business Hedges 04/16/1999
199915011 471.03-02 Discounts 04/16/1999
199915011 61.00-00 Gross Income v. Not Gross Income 04/16/1999
199915011 446.04-00 Change of Methods (Permissible v. Not Permissible) 04/16/1999
199915010 707.03-00 Guaranteed Payments 04/16/1999
199915009 1012.13-00 Stock 04/16/1999

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