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
199912033 170.09-03 War Veterans, Etc. 03/26/1999
199912033 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/26/1999
199912032 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/26/1999
199912031 1362.00-00 Election by Small Business Corporation 03/26/1999
199912030 708.01-00 Termination 03/26/1999
199912029 884.12-50 Ruling That a Foreign Corporation is a Qualified Resident 03/26/1999
199912028 9114.02-16 Limitation on Benefits 03/26/1999
199912028 9114.03-38 Switzerland 03/26/1999
199912027 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/26/1999
199912026 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 03/26/1999
199912026 671.02-00 Persons Treated as Grantors 03/26/1999
199912026 676.00-00 Power to Revoke 03/26/1999
199912025 9100.00-00 Extension of Time for Making Certain Elections 03/26/1999
199912024 338.01-02 Time in which Election must be made 03/26/1999
199912024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/26/1999
199912023 42.08-04 Buildings Financed with Tax-Exempt Bonds 03/26/1999
199912022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/26/1999
199912022 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 03/26/1999
199912022 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/26/1999
199912022 7702.00-00 Life Insurance Contract Defined 03/26/1999
199912022 7702.20-00 Correction of Errors 03/26/1999
199912022 7702A.00-00 Modified Endowment Contracts 03/26/1999
199912021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/26/1999
199912021 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/26/1999
199912020 338.01-02 Time in which Election must be made 03/26/1999