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
編號 199901005 UILC 163.00-00 主題 Interest 發布日期 01/08/1999
編號 199901005 UILC 264.00-00 主題 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 發布日期 01/08/1999
編號 199901004 UILC 195.00-00 主題 Start Up Expenditures 發布日期 01/08/1999
編號 199901004 UILC 195.04-01 主題 Start-up Expenditures 發布日期 01/08/1999
編號 199901003 UILC 1032.00-00 主題 Exchange of Stock for Property (Recognition v. Nonrecognition) 發布日期 01/08/1999
編號 199901002 UILC 511.00-00 主題 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 發布日期 01/08/1999
編號 199901002 UILC 512.06-00 主題 Fund-Raising Activities (See Also 0501.26-06) 發布日期 01/08/1999
編號 199901001 UILC 7805.01-01 主題 Prospective Application of Rulings 發布日期 01/08/1999
編號 199901001 UILC 61.32-00 主題 Indians 發布日期 01/08/1999