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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編號 UILC 主題 發布日期
199905040 6501.04-13 Partnership and Individual Partner Returns 02/05/1999
199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999
199905040 6229.00-00 Period of Limitations for Making Assessments 02/05/1999
199905039 4942.03-07 Set-Asides 02/05/1999
199905038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/05/1999
199905038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/05/1999
199905038 4940.02-00 Computation of Net Investment Income 02/05/1999
199905038 4941.04-00 Definition of Self-Dealing 02/05/1999
199905038 4942.01-02 Other Special Cases of Non-Application 02/05/1999
199905037 402.08-00 Rollover Contributions 02/05/1999
199905036 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 02/05/1999
199905035 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 02/05/1999
199905034 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/05/1999
199905033 163.00-00 Interest 02/05/1999
199905033 461.08-02 Cash Basis 02/05/1999
199905032 401.29-02 Special Distribution Requirements 02/05/1999
199905031 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/05/1999
199905031 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/05/1999
199905030 507.05-00 Liability of Transferee Organizations 02/05/1999
199905030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905030 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/05/1999
199905030 4942.03-05 Qualifying Distribution 02/05/1999
199905030 4945.04-06 Expenditure Responsibility 02/05/1999
199905029 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199905028 877.01-00 Principal Purpose--the Avoidance of Tax 02/05/1999

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