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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
199952063 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952062 877.02-00 Loss of Citizenship 12/31/1999
199952062 877.07-00 Ruling Submission by Expatriating Citizen 12/31/1999
199952061 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952060 104.02-00 Workmen's Compensation 12/31/1999
199952059 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952059 355.06-00 Device 12/31/1999
199952058 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952058 1362.00-00 Election by Small Business Corporation 12/31/1999
199952057 1362.01-03 Late Elections 12/31/1999
199952056 1362.01-03 Late Elections 12/31/1999
199952055 9100.09-00 Section 442; Accounting Periods 12/31/1999
199952054 1362.01-03 Late Elections 12/31/1999
199952053 1362.00-00 Election by Small Business Corporation 12/31/1999
199952053 1362.04-00 Inadvertent Terminations 12/31/1999
199952052 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999
199952051 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/31/1999
199952050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952050 355.04-00 Business Purpose 12/31/1999
199952049 115.00-00 Income of States, Municipalities, etc. 12/31/1999
199952048 3401.04-01 Employer v. Not an Employer 12/31/1999
199952048 3121.16-02 Nonqualified Deferred Compensation Plans 12/31/1999
199952047 162.04-02 Insurance 12/31/1999
199952046 1362.00-00 Election by Small Business Corporation 12/31/1999
199952045 457.01-00 Year of Inclusion in Gross Income 12/31/1999