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 199939046 UILC 4943.04-03 Тема Business Enterprise Дата публикации 10/01/1999
Номер 199939046 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 10/01/1999
Номер 199939045 UILC 509.02-01 Тема Publicly Supported Organizations Дата публикации 10/01/1999
Номер 199939045 UILC 509.02-02 Тема Supporting Organizations Дата публикации 10/01/1999
Номер 199939045 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 10/01/1999
Номер 199939045 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 10/01/1999
Номер 199939045 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 10/01/1999
Номер 199939045 UILC 514.06-00 Тема Definitions--Debt-Financed Property Дата публикации 10/01/1999
Номер 199939044 UILC 501.03-11 Тема Hospitals and Health Clinics (See Also 0501.06-03) Дата публикации 10/01/1999
Номер 199939044 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 10/01/1999
Номер 199939044 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 10/01/1999
Номер 199939043 UILC 1362.04-00 Тема Inadvertent Terminations Дата публикации 10/01/1999
Номер 199939042 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/01/1999
Номер 199939042 UILC 1361.00-00 Тема Definitions Дата публикации 10/01/1999
Номер 199939041 UILC 29.00-00 Тема (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source Дата публикации 10/01/1999
Номер 199939040 UILC 355.01-00 Тема Spin-Off Дата публикации 10/01/1999
Номер 199939040 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/01/1999
Номер 199939039 UILC 2055.00-00 Тема Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) Дата публикации 10/01/1999
Номер 199939039 UILC 691.00-00 Тема Recipients of Income in Respect of Decedents Дата публикации 10/01/1999
Номер 199939038 UILC 1291.06-02 Тема Deemed Dividend Election by Shareholder of Controlled Foreign Corporation Дата публикации 10/01/1999
Номер 199939038 UILC 1291.05-00 Тема Application of Section 1291 to Shareholders of Qualified Electing Funds Дата публикации 10/01/1999
Номер 199939037 UILC 552.00-00 Тема Definition of Foreign Personal Holding Company Дата публикации 10/01/1999
Номер 199939036 UILC 7701.00-00 Тема Definitions Дата публикации 10/01/1999
Номер 199939036 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 10/01/1999
Номер 199939035 UILC 162.04-01 Тема Advertising and Good Will Дата публикации 10/01/1999