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
199938039 507.07-00 Aggregate Tax Benefit 09/24/1999
199938039 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/24/1999
199938039 4941.04-00 Definition of Self-Dealing 09/24/1999
199938039 4942.03-05 Qualifying Distribution 09/24/1999
199938039 4945.04-00 Definition of Taxable Expenditure 09/24/1999
199938039 4945.04-06 Expenditure Responsibility 09/24/1999
199938039 6033.01-00 Exempt v. Non Exempt From Filing 09/24/1999
199938038 1362.01-03 Late Elections 09/24/1999
199938037 1362.01-03 Late Elections 09/24/1999
199938036 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/24/1999
199938035 1362.02-03 Passive Investment Income 09/24/1999
199938034 468A.04-02 Revised Schedules 09/24/1999
199938034 468A.03-04 Formulas or Other Methods 09/24/1999
199938033 468A.04-02 Revised Schedules 09/24/1999
199938033 468A.03-04 Formulas or Other Methods 09/24/1999
199938032 6041.03-00 Fixed or Determinable Gains, Profits, or Income 09/24/1999
199938031 9114.01-17 Artistes and Athletes 09/24/1999
199938030 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/24/1999
199938029 9100.00-00 Extension of Time for Making Certain Elections 09/24/1999
199938029 1361.00-00 Definitions 09/24/1999
199938028 1362.01-03 Late Elections 09/24/1999
199938027 9100.22-00 Other 09/24/1999
199938027 1503.04-04 Dual Resident Corporation 09/24/1999
199938026 9100.22-00 Other 09/24/1999
199938026 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/24/1999