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
199952086 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/31/1999
199952086 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 12/31/1999
199952086 512.09-02 Foreign Organizations 12/31/1999
199952086 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/31/1999
199952086 514.01-00 Rent and Deductions 12/31/1999
199952085 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/31/1999
199952085 118.00-00 Contributions to the Capital of a Corporation 12/31/1999
199952085 61.00-00 Gross Income v. Not Gross Income 12/31/1999
199952084 856.04-00 Rents From Real Property 12/31/1999
199952083 115.00-00 Income of States, Municipalities, etc. 12/31/1999
199952083 170.07-05 Governmental Units 12/31/1999
199952082 1033.02-00 Definition of Involuntary Conversion Events 12/31/1999
199952081 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 12/31/1999
199952080 104.03-00 Damages 12/31/1999
199952079 338.01-02 Time in which Election must be made 12/31/1999
199952079 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/31/1999
199952078 9999.98-00 Not Able to Identify Under Present List 12/31/1999
199952077 1362.02-03 Passive Investment Income 12/31/1999
199952076 1362.04-00 Inadvertent Terminations 12/31/1999
199952075 162.38-00 Environmental Expenditures 12/31/1999
199952074 468A.00-00 Special Rules for Decommissioning Cost 12/31/1999
199952074 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/31/1999
199952074 1012.06-00 Liabilities Assumed as Purchase Price 12/31/1999
199952074 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 12/31/1999
199952073 115.00-00 Income of States, Municipalities, etc. 12/31/1999

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