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
199919024 7701.02-00 Partnerships v. Associations 05/14/1999
199919023 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/14/1999
199919023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/14/1999
199919022 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919021 925.00-00 Transfer Pricing Rules 05/14/1999
199919021 6501.04-11 Amended Returns 05/14/1999
199919021 6511.01-03 Claim Filed Late 05/14/1999
199919020 61.11-03 Government Payments 05/14/1999
199919020 1033.02-00 Definition of Involuntary Conversion Events 05/14/1999
199919020 165.07-00 Disaster Losses 05/14/1999
199919020 162.14-03 Capital Expenditure 05/14/1999
199919020 263.01-00 Construction Costs 05/14/1999
199919020 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/14/1999
199919019 263.03-02 Repair v. Permanent Improvement 05/14/1999
199919019 167.24-00 Post-1970 CLADR Assets 05/14/1999
199919018 7203.00-00 Willful Failure to File Return, Supply Information, or Pay Tax 05/14/1999
199919017 1362.00-00 Election by Small Business Corporation 05/14/1999
199919017 1362.04-00 Inadvertent Terminations 05/14/1999
199919016 368.05-00 Recapitalization (Type "E") 05/14/1999
199919016 1502.75-10 When Group Remains in Existence 05/14/1999
199919015 1362.02-03 Passive Investment Income 05/14/1999
199919014 1362.02-03 Passive Investment Income 05/14/1999
199919013 1362.02-03 Passive Investment Income 05/14/1999
199919012 1362.02-03 Passive Investment Income 05/14/1999
199919011 1362.02-03 Passive Investment Income 05/14/1999