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
199930021 83.13-00 Rabbi Trusts 07/30/1999
199930021 671.02-00 Persons Treated as Grantors 07/30/1999
199930021 404.13-00 Payments Benefitting Independent Contractors 07/30/1999
199930021 451.14-04 Compensation 07/30/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999
199930019 877.01-00 Principal Purpose--the Avoidance of Tax 07/30/1999
199930018 3231.01-00 Employers v. Not Employers 07/30/1999
199930017 168.20-00 Classification of Property 07/30/1999
199930017 446.04-17 Change in Method of Accounting for Depreciation 07/30/1999
199930016 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/30/1999
199930015 104.01-00 Health and Accident Insurance 07/30/1999
199930014 6425.02-01 Adjustment Credited or Refunded 07/30/1999
199930013 64.00.00-00 PROPERTY SUBJECT TO COLLECTION 07/30/1999
199930012 1362.04-00 Inadvertent Terminations 07/30/1999
199930011 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930011 1001.02-00 Amount Realized 07/30/1999
199930011 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999
199930011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/30/1999
199930011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/30/1999
199930010 2601.00-00 Tax On Generation Skipping Transfers 07/30/1999
199930010 1001.02-00 Amount Realized 07/30/1999
199930010 2033.00-00 Property in Which Decedent Had an Interest 07/30/1999
199930010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/30/1999

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