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
199917081 882.07-00 Interest deductions 04/30/1999
199917080 4945.00-00 Excise Taxes on Taxable Expenditures 04/30/1999
199917079 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/1999
199917079 4941.04-00 Definition of Self-Dealing 04/30/1999
199917079 4942.03-05 Qualifying Distribution 04/30/1999
199917079 7872.00-00 Treatment of Loans with Below Market Interest Rates 04/30/1999
199917078 4941.04-00 Definition of Self-Dealing 04/30/1999
199917077 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/1999
199917077 4941.04-00 Definition of Self-Dealing 04/30/1999
199917077 4942.03-05 Qualifying Distribution 04/30/1999
199917077 4945.04-00 Definition of Taxable Expenditure 04/30/1999
199917076 3121.04-01 Common Law Tests 04/30/1999
199917076 3306.05-00 Employees 04/30/1999
199917076 3401.04-02 Employee v. Not an Employee 04/30/1999
199917075 29.01-00 Allowance of Credit 04/30/1999
199917074 1362.00-00 Election by Small Business Corporation 04/30/1999
199917073 1362.00-00 Election by Small Business Corporation 04/30/1999
199917072 336.01-00 General Rule 04/30/1999
199917071 2601.00-00 Tax On Generation Skipping Transfers 04/30/1999
199917070 1362.02-03 Passive Investment Income 04/30/1999
199917069 83.13-00 Rabbi Trusts 04/30/1999
199917069 457.05-00 Eligible Deferred Compensation Plan Defined 04/30/1999
199917069 671.02-00 Persons Treated as Grantors 04/30/1999
199917069 677.00-00 Income for Benefit of Grantor 04/30/1999
199917068 2055.12-06 Unitrust Lead Interest 04/30/1999