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
199911025 3121.02-09 Employee of Charitable, etc., Organizations 03/19/1999
199911024 1362.00-00 Election by Small Business Corporation 03/19/1999
199911023 1362.00-00 Election by Small Business Corporation 03/19/1999
199911022 1362.00-00 Election by Small Business Corporation 03/19/1999
199911021 1362.04-00 Inadvertent Terminations 03/19/1999
199911021 9100.00-00 Extension of Time for Making Certain Elections 03/19/1999
199911020 1362.00-00 Election by Small Business Corporation 03/19/1999
199911019 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 03/19/1999
199911019 368.08-00 Continuity of Interest Rule 03/19/1999
199911018 1362.00-00 Election by Small Business Corporation 03/19/1999
199911017 1362.00-00 Election by Small Business Corporation 03/19/1999
199911016 861.09-07 Fair Market Value Method 03/19/1999
199911015 861.09-07 Fair Market Value Method 03/19/1999
199911014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/19/1999
199911013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/19/1999
199911012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/19/1999
199911011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/19/1999
199911010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/19/1999
199911010 101.05-00 Flexible Premium Contracts Before 1985 03/19/1999
199911010 7702.00-00 Life Insurance Contract Defined 03/19/1999
199911010 7702.20-00 Correction of Errors 03/19/1999
199911009 501.36-06 Investments and Speculation (See also 0512.04-00) 03/19/1999
199911008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/19/1999
199911008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/19/1999
199911008 2601.00-00 Tax On Generation Skipping Transfers 03/19/1999