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
199912039 2652.01-02 Special Election for QTIP 03/26/1999
199912039 9100.00-00 Extension of Time for Making Certain Elections 03/26/1999
199912038 472.01-00 Election 03/26/1999
199912038 9100.11-00 Section 472; LIFO Election 03/26/1999
199912037 1362.04-00 Inadvertent Terminations 03/26/1999
199912036 1362.02-03 Passive Investment Income 03/26/1999
199912035 501.03-33 Lessening the Burdens of Government 03/26/1999
199912035 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/26/1999
199912034 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/26/1999
199912034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/26/1999
199912034 643.06-00 Multiple Trusts 03/26/1999
199912033 501.04-04 Veterans Organizations 03/26/1999
199912033 501.19-00 Organization of Past or Present Armed Forces Members 03/26/1999
199912033 501.07-00 Social Clubs 03/26/1999
199912033 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 03/26/1999
199912033 501.10-00 Domestic Fraternal Societies, Orders, and Associations 03/26/1999
199912033 170.09-03 War Veterans, Etc. 03/26/1999
199912033 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/26/1999
199912032 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/26/1999
199912031 1362.00-00 Election by Small Business Corporation 03/26/1999
199912030 708.01-00 Termination 03/26/1999
199912029 884.12-50 Ruling That a Foreign Corporation is a Qualified Resident 03/26/1999
199912028 9114.02-16 Limitation on Benefits 03/26/1999
199912028 9114.03-38 Switzerland 03/26/1999
199912027 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/26/1999