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 199905033 UILC 461.08-02 主题 Cash Basis 发布日期 02/05/1999
编号 199905032 UILC 401.29-02 主题 Special Distribution Requirements 发布日期 02/05/1999
编号 199905031 UILC 512.01-00 主题 Exception, Additions, and Limitations on Unrelated Income 发布日期 02/05/1999
编号 199905031 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 02/05/1999
编号 199905030 UILC 507.05-00 主题 Liability of Transferee Organizations 发布日期 02/05/1999
编号 199905030 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 02/05/1999
编号 199905030 UILC 4941.00-00 主题 Excise Taxes on Acts of Self-Dealing 发布日期 02/05/1999
编号 199905030 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 02/05/1999
编号 199905030 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/05/1999
编号 199905029 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/05/1999
编号 199905028 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 02/05/1999
编号 199905027 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/05/1999
编号 199905027 UILC 507.04-00 主题 Termination Under Section 507(b)(1)(B) 发布日期 02/05/1999
编号 199905027 UILC 513.00-00 主题 Unrelated v. Not Unrelated Trade or Business 发布日期 02/05/1999
编号 199905027 UILC 4945.00-00 主题 Excise Taxes on Taxable Expenditures 发布日期 02/05/1999
编号 199905026 UILC 115.00-00 主题 Income of States, Municipalities, etc. 发布日期 02/05/1999
编号 199905025 UILC 4941.03-00 主题 Special Rules as to Liability 发布日期 02/05/1999
编号 199905025 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 02/05/1999
编号 199905025 UILC 501.22-00 主题 Section 501(c)(22) Organizations 发布日期 02/05/1999
编号 199905024 UILC 29.01-00 主题 Allowance of Credit 发布日期 02/05/1999
编号 199905024 UILC 29.03-00 主题 Definitions 发布日期 02/05/1999
编号 199905023 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/05/1999
编号 199905023 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 02/05/1999
编号 199905023 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 02/05/1999
编号 199905023 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 02/05/1999