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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
199942005 809.04-00 Average Equity Base 10/22/1999
199942005 809.05-00 Definitions and Special Rules 10/22/1999
199942003 382.08-00 Built-in Gains and Losses and Section 338 Gains 10/22/1999
199942002 446.04-02 Required by Commissioner 10/22/1999
199942001 130.00-00 Certain Personal Injury Liability Assignments 10/22/1999
199941054 404.04-00 Non-Exempt Funds or Plans 10/15/1999
199941053 4941.04-00 Definition of Self-Dealing 10/15/1999
199941053 4945.04-00 Definition of Taxable Expenditure 10/15/1999
199941052 507.05-00 Liability of Transferee Organizations 10/15/1999
199941052 4940.02-00 Computation of Net Investment Income 10/15/1999
199941052 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/15/1999
199941052 4945.04-06 Expenditure Responsibility 10/15/1999
199941051 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/1999
199941051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/15/1999
199941051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/15/1999
199941050 401.11-00 Commencement of Benefits Under Qualified Trusts 10/15/1999
199941049 9100.09-00 Section 442; Accounting Periods 10/15/1999
199941048 501.03-08 Educational Organizations 10/15/1999
199941048 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/15/1999
199941048 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/15/1999
199941047 414.08-00 Church Plan 10/15/1999
199941046 368.03-00 Stock for Property (Type "C") 10/15/1999
199941045 1362.01-03 Late Elections 10/15/1999
199941044 351.00-00 Transfer to Corporation Controlled by Transferor 10/15/1999
199941044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/15/1999