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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Número UILC Asunto Fecha de publicación
Número 199901005 UILC 163.00-00 Asunto Interest Fecha de publicación 01/08/1999
Número 199901005 UILC 264.00-00 Asunto Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Fecha de publicación 01/08/1999
Número 199901004 UILC 195.00-00 Asunto Start Up Expenditures Fecha de publicación 01/08/1999
Número 199901004 UILC 195.04-01 Asunto Start-up Expenditures Fecha de publicación 01/08/1999
Número 199901003 UILC 1032.00-00 Asunto Exchange of Stock for Property (Recognition v. Nonrecognition) Fecha de publicación 01/08/1999
Número 199901002 UILC 511.00-00 Asunto Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Fecha de publicación 01/08/1999
Número 199901002 UILC 512.06-00 Asunto Fund-Raising Activities (See Also 0501.26-06) Fecha de publicación 01/08/1999
Número 199901001 UILC 7805.01-01 Asunto Prospective Application of Rulings Fecha de publicación 01/08/1999
Número 199901001 UILC 61.32-00 Asunto Indians Fecha de publicación 01/08/1999