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
199910058 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999
199910057 404.15-00 Amount of Deduction 03/12/1999
199910056 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910055 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 03/12/1999
199910054 9100.09-00 Section 442; Accounting Periods 03/12/1999
199910053 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910053 513.04-00 Sales and Service to Public 03/12/1999
199910052 104.02-00 Workmen's Compensation 03/12/1999
199910052 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/12/1999
199910052 3402.00-00 Income Tax Collected at Source 03/12/1999
199910051 9100.00-00 Extension of Time for Making Certain Elections 03/12/1999
199910050 117.05-00 Limitation 03/12/1999
199910049 117.05-00 Limitation 03/12/1999
199910048 117.05-00 Limitation 03/12/1999
199910047 117.05-00 Limitation 03/12/1999
199910046 163.01-00 Installment Purchases 03/12/1999
199910046 385.01-00 Debt v. Equity 03/12/1999
199910046 385.01-01 Issuer's Classification 03/12/1999
199910046 385.02-00 Factors 03/12/1999
199910046 385.03-00 New Financial Products 03/12/1999
199910045 56.15-00 Adjusted Earnings and Profits 03/12/1999
199910044 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910043 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910042 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910041 9999.98-00 Not Able to Identify Under Present List 03/12/1999