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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編號 UILC 主題 發布日期
199950012 1362.01-03 Late Elections 12/17/1999
199950011 1362.01-03 Late Elections 12/17/1999
199950010 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 12/17/1999
199950009 7701.21-11 Lawful Permanent Resident (Green Card Test) 12/17/1999
199950008 6231.03-00 Partnership Item 12/17/1999
199950008 6231.05-00 Affected Item 12/17/1999
199950008 6621.03-01 Tax Motivated Transaction 12/17/1999
199950008 9210.00-00 Farming Shelter 12/17/1999
199950007 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 12/17/1999
199950006 861.10-02 Integrated Financial Transactions 12/17/1999
199950005 1502.76-00 Taxable Year of Members of Group 12/17/1999
199950004 168.18-00 Recovery Period 12/17/1999
199950004 168.20-00 Classification of Property 12/17/1999
199950003 368.03-01 Substantially All the Property 12/17/1999
199950002 894.04-00 Royalties 12/17/1999
199950001 04.01.00-00 ASSESSMENTS: Abatement 12/17/1999
199949047 412.06-00 Minimum Funding Waiver 12/10/1999
199949046 9999.98-00 Not Able to Identify Under Present List 12/10/1999
199949045 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/10/1999
199949045 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/10/1999
199949044 42.07-00 Qualified Low-Income Housing Project 12/10/1999
199949043 1033.00-00 Involuntary Conversion 12/10/1999
199949042 468A.04-02 Revised Schedules 12/10/1999
199949042 468A.03-04 Formulas or Other Methods 12/10/1999
199949041 453.09-01 Alternative Basis Recovery 12/10/1999