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
199920002 446.01-05 Inventory 05/21/1999
199920001 472.04-00 Reverse Ordering Principle 05/21/1999
199919041 414.09-00 Certain Employee Contributions 05/14/1999
199919040 414.08-00 Church Plan 05/14/1999
199919039 402.07-00 Unrealized Appreciation of Employer's Securities 05/14/1999
199919038 501.06-03 Professional Associations (See Also 0501.03-11) 05/14/1999
199919038 6033.03-00 Lobbying Proxy Tax 05/14/1999
199919037 507.01-00 Termination Under Section 507(a)(1) 05/14/1999
199919037 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/14/1999
199919037 4942.03-05 Qualifying Distribution 05/14/1999
199919037 4945.00-00 Excise Taxes on Taxable Expenditures 05/14/1999
199919037 4945.04-04 Grants to Individuals 05/14/1999
199919036 1362.00-00 Election by Small Business Corporation 05/14/1999
199919035 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919034 152.03-00 Foster Child 05/14/1999
199919034 152.06-00 Over 1/2 Support 05/14/1999
199919033 6013.04-01 Innocent Spouse Relief 05/14/1999
199919032 6041.06-00 Exceptions 05/14/1999
199919031 9999.98-00 Not Able to Identify Under Present List 05/14/1999
199919030 7302.02-00 Delay Between Seizure and Failure Process 05/14/1999
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
199919028 642.03-03 Paid or Permanently Set Aside 05/14/1999
199919027 2632.01-00 Time and Manner of Allocation 05/14/1999
199919027 9100.00-00 Extension of Time for Making Certain Elections 05/14/1999
199919026 1362.01-03 Late Elections 05/14/1999