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
199917031 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917030 1362.00-00 Election by Small Business Corporation 04/30/1999
199917029 1362.02-03 Passive Investment Income 04/30/1999
199917028 931.00-00 Income From Sources Within Guam, American Samoa or the Northern Mariana Islands 04/30/1999
199917027 9100.09-00 Section 442; Accounting Periods 04/30/1999
199917026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999
199917025 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 04/30/1999
199917024 162.04-13 Insurance, Property and Casualty ISP - Captive Insurance and/or Reinsurance Companies 04/30/1999
199917023 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999
199917022 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999
199917021 1361.00-00 Definitions 04/30/1999
199917021 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999
199917020 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917019 1362.02-03 Passive Investment Income 04/30/1999
199917018 1362.00-00 Election by Small Business Corporation 04/30/1999
199917017 1362.02-03 Passive Investment Income 04/30/1999
199917016 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999
199917015 1502.77-00 Common Parent Agent for Subsidiaries 04/30/1999
199917014 1362.00-00 Election by Small Business Corporation 04/30/1999
199917013 1362.04-00 Inadvertent Terminations 04/30/1999
199917012 165.05-00 Capital Losses 04/30/1999
199917011 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917010 482.00-00 Allocation of Income and Deductions Among Taxpayers 04/30/1999
199917010 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 04/30/1999
199917010 952.00-00 Subpart F Income Defined 04/30/1999

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