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
编号 199907004 UILC 1272.00-00 主题 Current Inclusion in Income of Original Issue Discount 发布日期 02/19/1999
编号 199907004 UILC 1274.00-00 主题 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 发布日期 02/19/1999
编号 199907004 UILC 6662.00-00 主题 Accuracy-related penalty 发布日期 02/19/1999
编号 199907003 UILC 61.05-03 主题 Compensation 发布日期 02/19/1999
编号 199907003 UILC 83.03-02 主题 Transferability of Property 发布日期 02/19/1999
编号 199907003 UILC 451.01-00 主题 Annual Theory 发布日期 02/19/1999
编号 199907003 UILC 641.00-00 主题 Imposition of Tax 发布日期 02/19/1999
编号 199907003 UILC 643.03-00 主题 Beneficiary Defined 发布日期 02/19/1999
编号 199907003 UILC 662.01-00 主题 Character of Amounts 发布日期 02/19/1999
编号 199907002 UILC 163.00-00 主题 Interest 发布日期 02/19/1999
编号 199907001 UILC 368.03-00 主题 Stock for Property (Type "C") 发布日期 02/19/1999
编号 199906057 UILC 4401.00-00 主题 Wagering Tax (Taxable v. Not Taxable) 发布日期 02/12/1999
编号 199906056 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 02/12/1999
编号 199906055 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/12/1999
编号 199906054 UILC 501.03-10 主题 Homes for Aged and Related Organizations (See Also 0501.04-02) 发布日期 02/12/1999
编号 199906054 UILC 501.03-11 主题 Hospitals and Health Clinics (See Also 0501.06-03) 发布日期 02/12/1999
编号 199906054 UILC 509.02-00 主题 Exceptions to Private Foundation Status 发布日期 02/12/1999
编号 199906054 UILC 509.02-01 主题 Publicly Supported Organizations 发布日期 02/12/1999
编号 199906054 UILC 509.02-02 主题 Supporting Organizations 发布日期 02/12/1999
编号 199906054 UILC 511.00-00 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 发布日期 02/12/1999
编号 199906054 UILC 512.00-00 主题 Unrelated Business Taxable Income (Taxable v. Not Taxable) 发布日期 02/12/1999
编号 199906054 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 02/12/1999
编号 199906053 UILC 4942.03-07 主题 Set-Asides 发布日期 02/12/1999
编号 199906052 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 02/12/1999
编号 199906051 UILC 414.09-00 主题 Certain Employee Contributions 发布日期 02/12/1999