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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숫자 UILC 주제 출시일
199914048 507.01-01 Special Rules 04/09/1999
199914048 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/09/1999
199914048 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/09/1999
199914048 4942.00-00 Taxes on Failure to Distribute Income 04/09/1999
199914048 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914048 4945.04-06 Expenditure Responsibility 04/09/1999
199914047 414.08-00 Church Plan 04/09/1999
199914046 402.08-00 Rollover Contributions 04/09/1999
199914045 141.01-00 Private Business Tests 04/09/1999
199914045 149.02-00 Federally Guaranteed Bond Not Exempt 04/09/1999
199914044 3121.04-00 Employees 04/09/1999
199914044 3306.05-00 Employees 04/09/1999
199914044 3401.04-00 Employer-Employee Relationship 04/09/1999
199914043 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 04/09/1999
199914042 512.01-00 Exception, Additions, and Limitations on Unrelated Income 04/09/1999
199914042 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/09/1999
199914041 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/1999
199914040 4941.04-00 Definition of Self-Dealing 04/09/1999
199914040 4942.03-05 Qualifying Distribution 04/09/1999
199914040 4945.04-04 Grants to Individuals 04/09/1999
199914039 1362.00-00 Election by Small Business Corporation 04/09/1999
199914038 856.04-00 Rents From Real Property 04/09/1999
199914037 9100.00-00 Extension of Time for Making Certain Elections 04/09/1999
199914036 457.01-00 Year of Inclusion in Gross Income 04/09/1999
199914036 457.05-00 Eligible Deferred Compensation Plan Defined 04/09/1999