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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
編號 199939046 UILC 4943.04-03 主題 Business Enterprise 發布日期 10/01/1999
編號 199939046 UILC 4945.04-00 主題 Definition of Taxable Expenditure 發布日期 10/01/1999
編號 199939045 UILC 509.02-01 主題 Publicly Supported Organizations 發布日期 10/01/1999
編號 199939045 UILC 509.02-02 主題 Supporting Organizations 發布日期 10/01/1999
編號 199939045 UILC 511.00-00 主題 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 發布日期 10/01/1999
編號 199939045 UILC 512.00-00 主題 Unrelated Business Taxable Income (Taxable v. Not Taxable) 發布日期 10/01/1999
編號 199939045 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 10/01/1999
編號 199939045 UILC 514.06-00 主題 Definitions--Debt-Financed Property 發布日期 10/01/1999
編號 199939044 UILC 501.03-11 主題 Hospitals and Health Clinics (See Also 0501.06-03) 發布日期 10/01/1999
編號 199939044 UILC 512.00-00 主題 Unrelated Business Taxable Income (Taxable v. Not Taxable) 發布日期 10/01/1999
編號 199939044 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 10/01/1999
編號 199939043 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 10/01/1999
編號 199939042 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/01/1999
編號 199939042 UILC 1361.00-00 主題 Definitions 發布日期 10/01/1999
編號 199939041 UILC 29.00-00 主題 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 發布日期 10/01/1999
編號 199939040 UILC 355.01-00 主題 Spin-Off 發布日期 10/01/1999
編號 199939040 UILC 368.04-00 主題 Assets for Control of Transferee (Type "D") 發布日期 10/01/1999
編號 199939039 UILC 2055.00-00 主題 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 發布日期 10/01/1999
編號 199939039 UILC 691.00-00 主題 Recipients of Income in Respect of Decedents 發布日期 10/01/1999
編號 199939038 UILC 1291.06-02 主題 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 發布日期 10/01/1999
編號 199939038 UILC 1291.05-00 主題 Application of Section 1291 to Shareholders of Qualified Electing Funds 發布日期 10/01/1999
編號 199939037 UILC 552.00-00 主題 Definition of Foreign Personal Holding Company 發布日期 10/01/1999
編號 199939036 UILC 1032.00-00 主題 Exchange of Stock for Property (Recognition v. Nonrecognition) 發布日期 10/01/1999
編號 199939036 UILC 7701.00-00 主題 Definitions 發布日期 10/01/1999
編號 199939035 UILC 162.04-01 主題 Advertising and Good Will 發布日期 10/01/1999