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 199938050 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 09/24/1999
Номер 199938050 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 09/24/1999
Номер 199938050 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938049 UILC 9999.98-00 Тема Not Able to Identify Under Present List Дата публикации 09/24/1999
Номер 199938048 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938047 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938046 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938045 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938044 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938043 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938042 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 09/24/1999
Номер 199938041 UILC 501.04-00 Тема Civic Leagues and Social Welfare Groups (See Also 0501.03-25) Дата публикации 09/24/1999
Номер 199938041 UILC 512.00-00 Тема Unrelated Business Taxable Income (Taxable v. Not Taxable) Дата публикации 09/24/1999
Номер 199938041 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 09/24/1999
Номер 199938040 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 09/24/1999
Номер 199938040 UILC 3402.00-00 Тема Income Tax Collected at Source Дата публикации 09/24/1999
Номер 199938039 UILC 507.05-00 Тема Liability of Transferee Organizations Дата публикации 09/24/1999
Номер 199938039 UILC 507.07-00 Тема Aggregate Tax Benefit Дата публикации 09/24/1999
Номер 199938039 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 09/24/1999
Номер 199938039 UILC 4941.04-00 Тема Definition of Self-Dealing Дата публикации 09/24/1999
Номер 199938039 UILC 4942.03-05 Тема Qualifying Distribution Дата публикации 09/24/1999
Номер 199938039 UILC 4945.04-00 Тема Definition of Taxable Expenditure Дата публикации 09/24/1999
Номер 199938039 UILC 4945.04-06 Тема Expenditure Responsibility Дата публикации 09/24/1999
Номер 199938039 UILC 6033.01-00 Тема Exempt v. Non Exempt From Filing Дата публикации 09/24/1999
Номер 199938038 UILC 1362.01-03 Тема Late Elections Дата публикации 09/24/1999