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
199952041 877.03-00 Alternative Tax 12/31/1999
199952041 351.00-00 Transfer to Corporation Controlled by Transferor 12/31/1999
199952041 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 12/31/1999
199952041 367.03-14 Failure to Comply 12/31/1999
199952041 482.01-00 Organization, Trade or Business 12/31/1999
199952041 482.15-00 Sham Transaction 12/31/1999
199952041 1491.01-00 Transfer by a United States Citizen or Resident, or by a Domestic Corporation or Partnership, or by an Estate or Trust 12/31/1999
199952040 468B.01-00 In General 12/31/1999
199952040 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/31/1999
199952039 2053.02-00 Estimated Amounts 12/31/1999
199952038 805.02-00 Increases Certain Reserves 12/31/1999
199952038 108.01-00 Exclusion From Gross Income 12/31/1999
199952038 108.01-02 Insolvent Taxpayer 12/31/1999
199952038 832.00-00 Insurance Company Taxable Income 12/31/1999
199952037 170.14-00 Qualified Conservation Contribution 12/31/1999
199952036 1362.04-00 Inadvertent Terminations 12/31/1999
199952035 664.03-03 Unitrust With Income Exception 12/31/1999
199952034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952034 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952033 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952032 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952031 877.01-00 Principal Purpose--the Avoidance of Tax 12/31/1999
199952030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/31/1999

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