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
Номер 199905040 UILC 6501.04-13 Тема Partnership and Individual Partner Returns Дата публикации 02/05/1999
Номер 199905040 UILC 6501.04-14 Тема S Corporation and Shareholder Returns Дата публикации 02/05/1999
Номер 199905040 UILC 6229.00-00 Тема Period of Limitations for Making Assessments Дата публикации 02/05/1999
Номер 199905039 UILC 4942.03-07 Тема Set-Asides Дата публикации 02/05/1999
Номер 199905038 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 02/05/1999
Номер 199905038 UILC 512.01-00 Тема Exception, Additions, and Limitations on Unrelated Income Дата публикации 02/05/1999
Номер 199905038 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 02/05/1999
Номер 199905038 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 02/05/1999
Номер 199905038 UILC 4942.01-02 Тема Other Special Cases of Non-Application Дата публикации 02/05/1999
Номер 199905037 UILC 402.08-00 Тема Rollover Contributions Дата публикации 02/05/1999
Номер 199905036 UILC 414.15-00 Тема Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Дата публикации 02/05/1999
Номер 199905035 UILC 414.15-00 Тема Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements Дата публикации 02/05/1999
Номер 199905034 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 02/05/1999
Номер 199905033 UILC 163.00-00 Тема Interest Дата публикации 02/05/1999
Номер 199905033 UILC 461.08-02 Тема Cash Basis Дата публикации 02/05/1999
Номер 199905032 UILC 401.29-02 Тема Special Distribution Requirements Дата публикации 02/05/1999
Номер 199905031 UILC 512.01-00 Тема Exception, Additions, and Limitations on Unrelated Income Дата публикации 02/05/1999
Номер 199905031 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 02/05/1999
Номер 199905030 UILC 507.05-00 Тема Liability of Transferee Organizations Дата публикации 02/05/1999
Номер 199905030 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 02/05/1999
Номер 199905030 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 02/05/1999
Номер 199905030 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 02/05/1999
Номер 199905030 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 02/05/1999
Номер 199905029 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 02/05/1999
Номер 199905028 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 02/05/1999