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
199924036 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924035 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924034 877.01-00 Principal Purpose--the Avoidance of Tax 06/18/1999
199924033 42.14-01 Correction of Administrative Errors and Omissions 06/18/1999
199924032 9100.09-00 Section 442; Accounting Periods 06/18/1999
199924031 1362.01-03 Late Elections 06/18/1999
199924030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999
199924030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/18/1999
199924029 664.03-03 Unitrust With Income Exception 06/18/1999
199924029 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 06/18/1999
199924028 101.05-00 Flexible Premium Contracts Before 1985 06/18/1999
199924028 7702.20-00 Correction of Errors 06/18/1999
199924027 7702.02-00 Cash Value Accumulation Test 06/18/1999
199924026 61.32-00 Indians 06/18/1999
199924025 642.03-03 Paid or Permanently Set Aside 06/18/1999
199924024 1361.05-00 Qualified Subchapter S Subsidiary 06/18/1999
199924023 469.10-00 Other Definitions and Rules 06/18/1999
199924022 469.10-00 Other Definitions and Rules 06/18/1999
199924021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/18/1999
199924021 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/18/1999
199924020 469.10-00 Other Definitions and Rules 06/18/1999
199924019 2032A.00-00 Valuation of Farm Real Property 06/18/1999
199924018 1362.04-00 Inadvertent Terminations 06/18/1999
199924017 6621.01-00 Overpayment and Underpayment Rates 06/18/1999
199924016 925.00-00 Transfer Pricing Rules 06/18/1999