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
199923004 446.04-00 Change of Methods (Permissible v. Not Permissible) 06/11/1999
199923003 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/11/1999
199923003 1341.02-00 Amount Previously Included in Income v. Not Included 06/11/1999
199923002 4251.00-00 Communications Tax (Taxable v. Not Taxable) 06/11/1999
199923001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/11/1999
199922068 414.09-00 Certain Employee Contributions 06/04/1999
199922067 4942.03-07 Set-Asides 06/04/1999
199922066 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922065 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 06/04/1999
199922064 9100.00-00 Extension of Time for Making Certain Elections 06/04/1999
199922063 468A.04-02 Revised Schedules 06/04/1999
199922063 468A.03-04 Formulas or Other Methods 06/04/1999
199922062 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/04/1999
199922061 468A.04-02 Revised Schedules 06/04/1999
199922061 468A.03-04 Formulas or Other Methods 06/04/1999
199922060 468A.04-02 Revised Schedules 06/04/1999
199922060 468A.03-04 Formulas or Other Methods 06/04/1999
199922059 468A.04-02 Revised Schedules 06/04/1999
199922059 468A.03-04 Formulas or Other Methods 06/04/1999
199922058 468A.04-02 Revised Schedules 06/04/1999
199922058 468A.03-04 Formulas or Other Methods 06/04/1999
199922057 1033.00-00 Involuntary Conversion 06/04/1999
199922056 461.08-01 Accrual Basis 06/04/1999
199922055 501.03-33 Lessening the Burdens of Government 06/04/1999
199922055 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/04/1999