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 199942010 UILC 2601.03-01 Тема Irrevocable Trusts Дата публикации 10/22/1999
Номер 199942009 UILC 7701.02-00 Тема Partnerships v. Associations Дата публикации 10/22/1999
Номер 199942008 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 10/22/1999
Номер 199942008 UILC 501.27-00 Тема Cooperative Hospital Service Organizations Дата публикации 10/22/1999
Номер 199942007 UILC 150.02-00 Тема Change in Use of Facilities Дата публикации 10/22/1999
Номер 199942006 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/22/1999
Номер 199942005 UILC 809.04-00 Тема Average Equity Base Дата публикации 10/22/1999
Номер 199942005 UILC 809.05-00 Тема Definitions and Special Rules Дата публикации 10/22/1999
Номер 199942003 UILC 382.08-00 Тема Built-in Gains and Losses and Section 338 Gains Дата публикации 10/22/1999
Номер 199942002 UILC 446.04-02 Тема Required by Commissioner Дата публикации 10/22/1999
Номер 199942001 UILC 130.00-00 Тема Certain Personal Injury Liability Assignments Дата публикации 10/22/1999
Номер 199941054 UILC 404.04-00 Тема Non-Exempt Funds or Plans Дата публикации 10/15/1999
Номер 199941053 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 10/15/1999
Номер 199941053 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 10/15/1999
Номер 199941052 UILC 507.05-00 Тема Liability of Transferee Organizations Дата публикации 10/15/1999
Номер 199941052 UILC 4940.02-00 Тема Computation of Net Investment Income Дата публикации 10/15/1999
Номер 199941052 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 10/15/1999
Номер 199941052 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 10/15/1999
Номер 199941051 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 10/15/1999
Номер 199941051 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 10/15/1999
Номер 199941051 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 10/15/1999
Номер 199941050 UILC 401.11-00 Тема Commencement of Benefits Under Qualified Trusts Дата публикации 10/15/1999
Номер 199941049 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 10/15/1999
Номер 199941048 UILC 501.03-08 Тема Educational Organizations Дата публикации 10/15/1999
Номер 199941048 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 10/15/1999