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
199906056 4945.00-00 Excise Taxes on Taxable Expenditures 02/12/1999
199906055 507.00-00 Termination of Private Foundation Status 02/12/1999
199906054 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 02/12/1999
199906054 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/12/1999
199906054 509.02-00 Exceptions to Private Foundation Status 02/12/1999
199906054 509.02-01 Publicly Supported Organizations 02/12/1999
199906054 509.02-02 Supporting Organizations 02/12/1999
199906054 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/12/1999
199906054 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/12/1999
199906054 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/12/1999
199906053 4942.03-07 Set-Asides 02/12/1999
199906052 4942.03-05 Qualifying Distribution 02/12/1999
199906051 414.09-00 Certain Employee Contributions 02/12/1999
199906050 4945.00-00 Excise Taxes on Taxable Expenditures 02/12/1999
199906049 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906048 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906047 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906046 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906045 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906044 1361.00-00 Definitions 02/12/1999
199906043 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906042 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906041 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906040 1362.00-00 Election by Small Business Corporation 02/12/1999
199906039 453.00-00 Installment Method (Available v. Not Available) 02/12/1999