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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编号 UILC 主题 发布日期
199939045 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/01/1999
199939045 514.06-00 Definitions--Debt-Financed Property 10/01/1999
199939044 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/01/1999
199939044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/01/1999
199939044 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/01/1999
199939043 1362.04-00 Inadvertent Terminations 10/01/1999
199939042 9100.00-00 Extension of Time for Making Certain Elections 10/01/1999
199939042 1361.00-00 Definitions 10/01/1999
199939041 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/01/1999
199939040 355.01-00 Spin-Off 10/01/1999
199939040 368.04-00 Assets for Control of Transferee (Type "D") 10/01/1999
199939039 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 10/01/1999
199939039 691.00-00 Recipients of Income in Respect of Decedents 10/01/1999
199939038 1291.06-02 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 10/01/1999
199939038 1291.05-00 Application of Section 1291 to Shareholders of Qualified Electing Funds 10/01/1999
199939037 552.00-00 Definition of Foreign Personal Holding Company 10/01/1999
199939036 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/01/1999
199939036 7701.00-00 Definitions 10/01/1999
199939035 162.04-01 Advertising and Good Will 10/01/1999
199939035 263.11-02 Promotional Expense 10/01/1999
199939034 6331.00-00 Levy and Distraint 10/01/1999
199939031 6103.04-00 Disclosure to States for State Tax Administration 10/01/1999
199939030 1362.01-03 Late Elections 10/01/1999
199939029 1362.04-00 Inadvertent Terminations 10/01/1999
199939028 1504.00-00 Definitions 10/01/1999

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