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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Номер UILC Тема Дата публикации
199942013 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
199942012 162.36-08 Stock Options 10/22/1999
199942011 419.00-00 Treatment of Funded Welfare Benefit Plans 10/22/1999
199942011 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 10/22/1999
199942011 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/22/1999
199942011 4976.01-00 Disqualified Benefits 10/22/1999
199942010 2041.01-00 Pre-1942 Powers 10/22/1999
199942010 2518.01-00 Requirements for a Qualified Disclaimer 10/22/1999
199942010 2601.03-01 Irrevocable Trusts 10/22/1999
199942009 7701.02-00 Partnerships v. Associations 10/22/1999
199942008 115.00-00 Income of States, Municipalities, etc. 10/22/1999
199942008 501.27-00 Cooperative Hospital Service Organizations 10/22/1999
199942007 150.02-00 Change in Use of Facilities 10/22/1999
199942006 2601.00-00 Tax On Generation Skipping Transfers 10/22/1999
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