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
199943045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/29/1999
199943044 4942.00-00 Taxes on Failure to Distribute Income 10/29/1999
199943044 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/1999
199943044 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/29/1999
199943044 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943043 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943042 7701.00-00 Definitions 10/29/1999
199943041 468A.00-00 Special Rules for Decommissioning Cost 10/29/1999
199943041 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/29/1999
199943040 83.04-02 Cancellation 10/29/1999
199943040 83.08-00 Deduction by Employer 10/29/1999
199943040 482.00-00 Allocation of Income and Deductions Among Taxpayers 10/29/1999
199943039 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 10/29/1999
199943039 503.02-00 Prohibited Transactions 10/29/1999
199943038 355.01-01 Split-Off 10/29/1999
199943038 368.04-00 Assets for Control of Transferee (Type "D") 10/29/1999
199943037 61.11-03 Government Payments 10/29/1999
199943037 118.01-02 Nonshareholder Contributions 10/29/1999
199943037 165.07-00 Disaster Losses 10/29/1999
199943037 1033.02-00 Definition of Involuntary Conversion Events 10/29/1999
199943036 351.00-00 Transfer to Corporation Controlled by Transferor 10/29/1999
199943036 368.06-00 Change in Identity, etc. (Type "F") 10/29/1999
199943035 265.04-00 Interest Expenses Relating to Tax-Exempts 10/29/1999
199943034 265.04-00 Interest Expenses Relating to Tax-Exempts 10/29/1999
199943033 42.14-01 Correction of Administrative Errors and Omissions 10/29/1999