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
199910015 42.14-00 Secretary's Authority to Provide Regulations 03/12/1999
199910014 6601.02-01 Starting Date (Avon Products) 03/12/1999
199910013 9100.20-00 Section 1502; Election to File Consolidated Return 03/12/1999
199910013 1502.13-00 Intercompany Transactions 03/12/1999
199910012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/12/1999
199910011 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910010 83.00-00 Property Transferred in Connection With Performance of Services 03/12/1999
199910010 83.01-00 When Includible in Gross Income 03/12/1999
199910010 83.02-01 Manner of Making Election 03/12/1999
199910010 83.02-02 Content of Statement 03/12/1999
199910010 83.02-03 Time for Making Election 03/12/1999
199910010 83.04-02 Cancellation 03/12/1999
199910010 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/12/1999
199910010 2511.03-00 Cessation of Donor's Dominion and Control 03/12/1999
199910009 382.11-06 Treating Stock As Not Stock 03/12/1999
199910009 382.11-07 Treating Interests As Stock 03/12/1999
199910009 1001.02-07 Property Differing Materially 03/12/1999
199910008 468A.04-02 Revised Schedules 03/12/1999
199910007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/12/1999
199910006 83.13-00 Rabbi Trusts 03/12/1999
199910006 404.10-00 Deferred Compensation 03/12/1999
199910006 451.14-04 Compensation 03/12/1999
199910006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/12/1999
199910005 09.11.03-00 BC: Chapter 11: Conversion or dismissal 03/12/1999
199910005 09.23.00-00 BANKRUPTCY CODE CASES: Interest 03/12/1999