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
199940030 108.00-00 Income From Discharge of Indebtedness 10/08/1999
199940030 108.01-00 Exclusion From Gross Income 10/08/1999
199940030 9100.00-00 Extension of Time for Making Certain Elections 10/08/1999
199940029 1362.01-03 Late Elections 10/08/1999
199940028 101.01-02 Transfer for Consideration 10/08/1999
199940027 1362.01-03 Late Elections 10/08/1999
199940026 1362.01-03 Late Elections 10/08/1999
199940025 117.06-00 Qualified Tuition Reduction 10/08/1999
199940025 117.06-05 Discrimination in Favor of Highly Compensated Employees 10/08/1999
199940025 410.02-01 Discrimination as to Coverage 10/08/1999
199940024 1362.01-03 Late Elections 10/08/1999
199940023 4161.01-00 Sport Fishing Equipment 10/08/1999
199940022 1362.01-03 Late Elections 10/08/1999
199940021 83.13-00 Rabbi Trusts 10/08/1999
199940021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/08/1999
199940021 401.10-00 Assignment and Alienation of Plan Benefits (See Also 414.00-00) 10/08/1999
199940021 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 10/08/1999
199940020 1362.04-00 Inadvertent Terminations 10/08/1999
199940019 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/08/1999
199940018 1502.20-00 Loss Disallowance Rule 10/08/1999
199940017 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/08/1999
199940016 3231.01-00 Employers v. Not Employers 10/08/1999
199940015 457.01-00 Year of Inclusion in Gross Income 10/08/1999
199940015 457.05-00 Eligible Deferred Compensation Plan Defined 10/08/1999
199940014 457.01-00 Year of Inclusion in Gross Income 10/08/1999