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
199926043 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926042 174.05-02 From Amortization to Current Deduction 07/02/1999
199926041 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/02/1999
199926040 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926039 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926038 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926037 355.01-01 Split-Off 07/02/1999
199926037 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/1999
199926036 355.01-00 Spin-Off 07/02/1999
199926036 355.04-00 Business Purpose 07/02/1999
199926035 38.04-00 Limitation Based on Amount of Tax 07/02/1999
199926034 3121.01-19 When Paid and Received 07/02/1999
199926034 3121.01-21 Supplemental Wages Paid by Third Party 07/02/1999
199926033 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/02/1999
199926032 704.01-04 Section 704(c) Considerations 07/02/1999
199926032 721.00-00 Nonrecognition of Gain or Loss on Contributions 07/02/1999
199926032 731.00-00 Extent of Recognition of Gain or Loss on Distribution 07/02/1999
199926031 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999
199926030 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/02/1999
199926030 162.36-04 Performance-Based Compensation 07/02/1999
199926029 9100.09-00 Section 442; Accounting Periods 07/02/1999
199926029 444.03-00 Procedural Requirements for Making Election 07/02/1999
199926028 1362.00-00 Election by Small Business Corporation 07/02/1999
199926027 1362.02-03 Passive Investment Income 07/02/1999
199926026 355.03-00 Active Business 07/02/1999