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
199938007 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/24/1999
199938007 904.05-02 Dispositions 09/24/1999
199938007 904.05-04 Overall Foreign Loss Accounts 09/24/1999
199938006 6103.03-00 Disclosure Pursuant to Taxpayer's Consent 09/24/1999
199938005 2036.08-03 Stock Transferred--Rights Retained 09/24/1999
199938004 6402.00-00 Authority to Make Credits or Refunds 09/24/1999
199938003 446.01-00 Clearly v. Not Clearly Reflecting Income 09/24/1999
199938003 9999.97-00 Substance v. Form Issues Not Contained in Present List 09/24/1999
199938002 75.14.00-00 SUMMONSES: Use of 09/24/1999
199938001 49.04.00-00 JUDGMENTS: Res judicata 09/24/1999
199938001 51.06.00-00 LIENS: Estate tax liens 09/24/1999
199937056 412.06-00 Minimum Funding Waiver 09/17/1999
199937055 408.11-02 Definitions 09/17/1999
199937054 412.06-00 Minimum Funding Waiver 09/17/1999
199937053 507.00-00 Termination of Private Foundation Status 09/17/1999
199937053 509.00-00 Private Foundation Defined 09/17/1999
199937053 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/17/1999
199937053 4941.04-00 Definition of Self-Dealing 09/17/1999
199937053 4942.03-05 Qualifying Distribution 09/17/1999
199937053 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/17/1999
199937053 4945.04-06 Expenditure Responsibility 09/17/1999
199937053 6033.02-01 Private Foundation 09/17/1999
199937052 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 09/17/1999
199937051 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/1999
199937050 1033.02-00 Definition of Involuntary Conversion Events 09/17/1999