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 199901005 UILC 163.00-00 主题 Interest 发布日期 01/08/1999
编号 199901005 UILC 264.00-00 主题 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 发布日期 01/08/1999
编号 199901004 UILC 195.00-00 主题 Start Up Expenditures 发布日期 01/08/1999
编号 199901004 UILC 195.04-01 主题 Start-up Expenditures 发布日期 01/08/1999
编号 199901003 UILC 1032.00-00 主题 Exchange of Stock for Property (Recognition v. Nonrecognition) 发布日期 01/08/1999
编号 199901002 UILC 511.00-00 主题 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 发布日期 01/08/1999
编号 199901002 UILC 512.06-00 主题 Fund-Raising Activities (See Also 0501.26-06) 发布日期 01/08/1999
编号 199901001 UILC 7805.01-01 主题 Prospective Application of Rulings 发布日期 01/08/1999
编号 199901001 UILC 61.32-00 主题 Indians 发布日期 01/08/1999