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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尋求幫助
編號 UILC 主題 發布日期
199911002 9999.98-00 Not Able to Identify Under Present List 03/19/1999
199911001 6601.02-01 Starting Date (Avon Products) 03/19/1999
199910068 23.00.00-00 DISCLOSURE OF INFORMATION 03/12/1999
199910067 9999.98-00 Not Able to Identify Under Present List 03/12/1999
199910066 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/12/1999
199910065 1362.00-00 Election by Small Business Corporation 03/12/1999
199910064 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910064 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910063 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910063 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910062 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910062 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910061 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910060 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/12/1999
199910060 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/12/1999
199910059 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999
199910058 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 03/12/1999
199910057 404.15-00 Amount of Deduction 03/12/1999
199910056 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910055 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 03/12/1999
199910054 9100.09-00 Section 442; Accounting Periods 03/12/1999
199910053 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/12/1999
199910053 513.04-00 Sales and Service to Public 03/12/1999
199910052 104.02-00 Workmen's Compensation 03/12/1999
199910052 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 03/12/1999