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
199901022 1362.00-00 Election by Small Business Corporation 01/08/1999
199901036 6225.01-00 Restriction on Assessment and Collection 01/08/1999
199901036 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 01/08/1999
199901034 9999.98-00 Not Able to Identify Under Present List 01/08/1999
199901002 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/08/1999
199901002 512.06-00 Fund-Raising Activities (See Also 0501.26-06) 01/08/1999
199901029 408.03-00 Rollover Contributions 01/08/1999
199901028 721.00-00 Nonrecognition of Gain or Loss on Contributions 01/08/1999
199901012 1362.00-00 Election by Small Business Corporation 01/08/1999
199901033 414.08-00 Church Plan 01/08/1999
199901014 457.01-00 Year of Inclusion in Gross Income 01/08/1999
199901016 468A.04-02 Revised Schedules 01/08/1999
199901014 457.07-01 Separation from Service 01/08/1999
199901001 7805.01-01 Prospective Application of Rulings 01/08/1999
199901001 61.32-00 Indians 01/08/1999
199901019 1362.02-03 Passive Investment Income 01/08/1999
199901006 83.13-00 Rabbi Trusts 01/08/1999
199901006 402.02-00 Non-Exempt Trust 01/08/1999
199901006 404.10-00 Deferred Compensation 01/08/1999
199901006 451.14-00 Constructive Receipt 01/08/1999
199901006 671.03-00 Allocation of Income and Deductions 01/08/1999
199901006 677.00-00 Income for Benefit of Grantor 01/08/1999
199901005 163.00-00 Interest 01/08/1999
199901005 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/08/1999
199901007 83.01-00 When Includible in Gross Income 01/08/1999