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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199926008 1362.00-00 Election by Small Business Corporation 07/02/1999
199926007 1362.02-03 Passive Investment Income 07/02/1999
199926006 338.01-00 Express Election 07/02/1999
199926005 4261.01-00 Amounts Paid 07/02/1999
199926004 103.02-00 State and Local 07/02/1999
199926004 103.06-00 Industrial Development Bonds (Repealed But See 141.00-00|et. seq.) 07/02/1999
199926003 351.00-00 Transfer to Corporation Controlled by Transferor 07/02/1999
199926003 358.02-01 Prior Transactions Affecting Basis 07/02/1999
199926002 64.50.00-00 PROP. SUBJECT TO COLLECT: Withheld amounts on constr. contracts 07/02/1999
199926002 50.14.03-00 LEVY: Failure to surrender property: Penalty for 07/02/1999
199926001 355.01-00 Spin-Off 07/02/1999
199926001 355.01-01 Split-Off 07/02/1999
199926001 368.04-00 Assets for Control of Transferee (Type "D") 07/02/1999
199925054 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 06/25/1999
199925053 1362.01-03 Late Elections 06/25/1999
199925052 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/25/1999
199925051 527.00-00 Political Organizations 06/25/1999
199925051 4941.04-00 Definition of Self-Dealing 06/25/1999
199925050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999
199925049 414.08-00 Church Plan 06/25/1999
199925048 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 06/25/1999
199925047 1245.01-00 General Rule 06/25/1999
199925047 1250.03-02 Depreciation Adjustments 06/25/1999
199925046 4945.00-00 Excise Taxes on Taxable Expenditures 06/25/1999
199925045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/25/1999

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