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
199911007 1502.13-00 Intercompany Transactions 03/19/1999
199911007 1502.20-00 Loss Disallowance Rule 03/19/1999
199911006 61.16-03 Lease v. Sale 03/19/1999
199911006 1502.13-00 Intercompany Transactions 03/19/1999
199911005 355.01-00 Spin-Off 03/19/1999
199911005 355.04-00 Business Purpose 03/19/1999
199911004 118.03-00 Contributions v. Sale of Services 03/19/1999
199911004 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 03/19/1999
199911003 166.04-00 Nonbusiness Debt 03/19/1999
199911002 9999.98-00 Not Able to Identify Under Present List 03/19/1999
199911001 6601.02-01 Starting Date (Avon Products) 03/19/1999
199910068 23.00.00-00 DISCLOSURE OF INFORMATION 03/12/1999
199910067 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910066 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/12/1999
199910065 1362.00-00 Election by Small Business Corporation 03/12/1999
199910064 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910064 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910063 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910063 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910062 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910062 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910061 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910060 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910060 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910059 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999