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
199942019 451.01-00 Annual Theory 10/22/1999
199942018 302.00-00 Distributions in Redemption of Stock 10/22/1999
199942018 302.03-00 Complete Termination of Interest 10/22/1999
199942018 302.05-00 Constructive Ownership 10/22/1999
199942018 302.05-01 Waiver of Family Attribution by Individual 10/22/1999
199942017 1361.03-01 Grantor Trusts 10/22/1999
199942016 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
199942016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/22/1999
199942016 2033.00-00 Property in Which Decedent Had an Interest 10/22/1999
199942015 2032.00-00 Alternate Valuation 10/22/1999
199942014 877.01-00 Principal Purpose--the Avoidance of Tax 10/22/1999
199942013 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
199942012 162.36-08 Stock Options 10/22/1999
199942011 419.00-00 Treatment of Funded Welfare Benefit Plans 10/22/1999
199942011 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/22/1999
199942011 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/22/1999
199942011 4976.01-00 Disqualified Benefits 10/22/1999
199942010 2041.01-00 Pre-1942 Powers 10/22/1999
199942010 2518.01-00 Requirements for a Qualified Disclaimer 10/22/1999
199942010 2601.03-01 Irrevocable Trusts 10/22/1999
199942009 7701.02-00 Partnerships v. Associations 10/22/1999
199942008 115.00-00 Income of States, Municipalities, etc. 10/22/1999
199942008 501.27-00 Cooperative Hospital Service Organizations 10/22/1999
199942007 150.02-00 Change in Use of Facilities 10/22/1999
199942006 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999