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
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
199917042 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917041 877.00-00 Expatriation to Avoid Tax 04/30/1999
199917040 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917039 856.04-00 Rents From Real Property 04/30/1999
199917038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/30/1999
199917037 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917036 25A.00-00 Hope and Lifetime Learning Credits 04/30/1999
199917035 877.01-00 Principal Purpose--the Avoidance of Tax 04/30/1999
199917034 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 04/30/1999
199917034 1502.13-00 Intercompany Transactions 04/30/1999
199917034 1502.20-00 Loss Disallowance Rule 04/30/1999
199917033 338.01-02 Time in which Election must be made 04/30/1999
199917033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/30/1999
199917032 1362.01-03 Late Elections 04/30/1999
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

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