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
199940007 385.03-00 New Financial Products 10/08/1999
199940007 385.03-02 Debt v. Equity Issues 10/08/1999
199940007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/1999
199940007 1092.00-00 Straddles 10/08/1999
199940006 3508.01-02 Direct Seller 10/08/1999
199940005 3508.01-02 Direct Seller 10/08/1999
199940004 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 10/08/1999
199940003 301.00-00 Distributions of Property 10/08/1999
199940003 332.00-00 Complete Liquidation of Subsidiaries 10/08/1999
199940003 355.01-00 Spin-Off 10/08/1999
199940003 368.05-00 Recapitalization (Type "E") 10/08/1999
199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999
199940002 3121.01-00 Wages 10/08/1999
199940001 4051.03-00 Separate Purchase of Vehicle and Parts or Accessories 10/08/1999
199939049 4941.04-00 Definition of Self-Dealing 10/01/1999
199939049 4945.04-00 Definition of Taxable Expenditure 10/01/1999
199939048 402.07-00 Unrealized Appreciation of Employer's Securities 10/01/1999
199939047 401.29-00 Cash or Deferred Arrangements 10/01/1999
199939046 4941.04-00 Definition of Self-Dealing 10/01/1999
199939046 4943.04-03 Business Enterprise 10/01/1999
199939046 4945.04-00 Definition of Taxable Expenditure 10/01/1999
199939045 509.02-01 Publicly Supported Organizations 10/01/1999
199939045 509.02-02 Supporting Organizations 10/01/1999
199939045 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/01/1999
199939045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/01/1999