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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숫자 UILC 주제 출시일
199931012 41.00-00 Credit for Increasing Research Activities 08/06/1999
199931012 41.51-00 Qualified Research Expenses 08/06/1999
199931012 3401.00-00 Definitions 08/06/1999
199931012 3401.01-00 Wages Subject to Withholding 08/06/1999
199931011 1362.00-00 Election by Small Business Corporation 08/06/1999
199931010 1362.02-02 Ceases to be Small Business Corporation 08/06/1999
199931009 1362.01-03 Late Elections 08/06/1999
199931008 1362.01-03 Late Elections 08/06/1999
199931007 28.00.00-00 ERRONEOUS REFUNDS 08/06/1999
199931006 1362.01-02 Election After Termination 08/06/1999
199931005 423.00-00 Employee Stock Purchase Plans 08/06/1999
199931004 924.01-00 Definition of Foreign Trading Gross Receipts 08/06/1999
199931003 355.01-00 Spin-Off 08/06/1999
199931003 355.01-01 Split-Off 08/06/1999
199931003 368.04-00 Assets for Control of Transferee (Type "D") 08/06/1999
199931002 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/06/1999
199931001 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 08/06/1999
199930052 402.08-05 By a Surviving Spouse 07/30/1999
199930052 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 07/30/1999
199930051 4945.04-04 Grants to Individuals 07/30/1999
199930051 4945.04-05 Grants to Organizations 07/30/1999
199930051 501.03-23 Schools, Colleges, etc. 07/30/1999
199930050 507.00-00 Termination of Private Foundation Status 07/30/1999
199930050 509.00-00 Private Foundation Defined 07/30/1999
199930050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/30/1999