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
199945004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/12/1999
199945003 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/12/1999
199945002 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 11/12/1999
199945001 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 11/12/1999
199944046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/05/1999
199944045 1253.02-00 Significant Power, Right, or Continuing Interest 11/05/1999
199944044 9999.98-00 Not Able to Identify Under Present List 11/05/1999
199944043 2601.00-00 Tax On Generation Skipping Transfers 11/05/1999
199944042 1362.01-03 Late Elections 11/05/1999
199944041 351.01-00 Control v. No Control by Transferor 11/05/1999
199944041 355.01-00 Spin-Off 11/05/1999
199944041 368.04-00 Assets for Control of Transferee (Type "D") 11/05/1999
199944040 451.13-01 Services (Rev. Rul. 71-21) 11/05/1999
199944039 9999.98-00 Not Able to Identify Under Present List 11/05/1999
199944038 2518.03-00 Undivided Portion of an Interest 11/05/1999
199944037 1362.01-03 Late Elections 11/05/1999
199944036 1362.01-03 Late Elections 11/05/1999
199944035 1362.01-03 Late Elections 11/05/1999
199944034 1362.01-03 Late Elections 11/05/1999
199944033 1362.04-00 Inadvertent Terminations 11/05/1999
199944032 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/05/1999
199944031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/05/1999
199944030 1362.04-00 Inadvertent Terminations 11/05/1999
199944029 1362.02-03 Passive Investment Income 11/05/1999
199944028 1362.01-03 Late Elections 11/05/1999