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
199927017 1362.01-03 Late Elections 07/09/1999
199927016 1362.01-03 Late Elections 07/09/1999
199927015 1362.01-03 Late Elections 07/09/1999
199927014 170.14-00 Qualified Conservation Contribution 07/09/1999
199927013 877.01-00 Principal Purpose--the Avoidance of Tax 07/09/1999
199927012 172.07-00 Deferred Statutory or Tort Liability Losses 07/09/1999
199927011 1362.04-00 Inadvertent Terminations 07/09/1999
199927010 642.03-00 Charitable Deduction 07/09/1999
199927010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/09/1999
199927010 2522.02-04 Guaranteed Annuity and Unitrust Interests 07/09/1999
199927008 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 07/09/1999
199927007 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 07/09/1999
199927007 2654.03-00 Separate Shares 07/09/1999
199927006 367.05-01 Inventory, etc. 07/09/1999
199927006 451.13-00 Prepaid and Advance Income 07/09/1999
199927005 2601.00-00 Tax On Generation Skipping Transfers 07/09/1999
199927004 83.00-00 Property Transferred in Connection With Performance of Services 07/09/1999
199927004 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/09/1999
199927003 1042.02-00 Requirements 07/09/1999
199927002 83.00-00 Property Transferred in Connection With Performance of Services 07/09/1999
199927002 2033.00-00 Property in Which Decedent Had an Interest 07/09/1999
199927002 83.11-00 Nonqualified Stock Options 07/09/1999
199927002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 07/09/1999
199927002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/09/1999
199927002 2703.00-00 Certain Rights and Restrictions Disregarded 07/09/1999