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 199901005 UILC 163.00-00 Тема Interest Дата публикации 01/08/1999
Номер 199901005 UILC 264.00-00 Тема Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) Дата публикации 01/08/1999
Номер 199901004 UILC 195.00-00 Тема Start Up Expenditures Дата публикации 01/08/1999
Номер 199901004 UILC 195.04-01 Тема Start-up Expenditures Дата публикации 01/08/1999
Номер 199901003 UILC 1032.00-00 Тема Exchange of Stock for Property (Recognition v. Nonrecognition) Дата публикации 01/08/1999
Номер 199901002 UILC 511.00-00 Тема Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) Дата публикации 01/08/1999
Номер 199901002 UILC 512.06-00 Тема Fund-Raising Activities (See Also 0501.26-06) Дата публикации 01/08/1999
Номер 199901001 UILC 7805.01-01 Тема Prospective Application of Rulings Дата публикации 01/08/1999
Номер 199901001 UILC 61.32-00 Тема Indians Дата публикации 01/08/1999