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
199917063 6011.06-01 Magnetic Media 04/30/1999
199917062 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917061 9999.98-00 Not Able to Identify Under Present List 04/30/1999
199917060 6224.02-00 Application of Consistent Settlement Rule 04/30/1999
199917059 274.03-00 Traveling 04/30/1999
199917058 1362.00-00 Election by Small Business Corporation 04/30/1999
199917057 1362.01-03 Late Elections 04/30/1999
199917056 9100.00-00 Extension of Time for Making Certain Elections 04/30/1999
199917056 7701.00-00 Definitions 04/30/1999
199917055 1362.02-03 Passive Investment Income 04/30/1999
199917054 42.14-01 Correction of Administrative Errors and Omissions 04/30/1999
199917053 1362.00-00 Election by Small Business Corporation 04/30/1999
199917052 355.03-00 Active Business 04/30/1999
199917052 368.09-00 Plan of Reorganization 04/30/1999
199917051 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917050 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917049 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/30/1999
199917048 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 04/30/1999
199917047 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917046 42.04-06 Increase in Credit for Buildings in High Cost Areas 04/30/1999
199917046 42.08-04 Buildings Financed with Tax-Exempt Bonds 04/30/1999
199917045 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 04/30/1999
199917044 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917043 338.01-02 Time in which Election must be made 04/30/1999
199917043 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/30/1999

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