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
199909059 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 03/05/1999
199909058 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 03/05/1999
199909057 1362.00-00 Election by Small Business Corporation 03/05/1999
199909056 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/05/1999
199909055 9100.09-00 Section 442; Accounting Periods 03/05/1999
199909054 1033.00-00 Involuntary Conversion 03/05/1999
199909053 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909052 1362.00-00 Election by Small Business Corporation 03/05/1999
199909051 1362.00-00 Election by Small Business Corporation 03/05/1999
199909050 1362.00-00 Election by Small Business Corporation 03/05/1999
199909049 1362.00-00 Election by Small Business Corporation 03/05/1999
199909048 115.00-00 Income of States, Municipalities, etc. 03/05/1999
199909047 1362.00-00 Election by Small Business Corporation 03/05/1999
199909046 6041.07-00 Payments Other Than in Cash 03/05/1999
199909045 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/05/1999
199909044 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909043 265.08-04 Exceptions for Certain Tax-Exempt Obligations 03/05/1999
199909042 1295.02-02 Retroactive Elections 03/05/1999
199909039 9999.98-00 Not Able to Identify Under Present List 03/05/1999
199909038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909038 368.04-00 Assets for Control of Transferee (Type "D") 03/05/1999
199909037 2601.00-00 Tax On Generation Skipping Transfers 03/05/1999
199909036 1362.00-00 Election by Small Business Corporation 03/05/1999
199909035 1362.00-00 Election by Small Business Corporation 03/05/1999
199909034 2632.01-00 Time and Manner of Allocation 03/05/1999