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