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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Номер UILC Тема Дата публикации
199932051 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/1999
199932051 4941.04-00 Definition of Self-Dealing 08/13/1999
199932051 4942.03-05 Qualifying Distribution 08/13/1999
199932051 4943.00-00 Excise Taxes on Excess Business Holdings 08/13/1999
199932051 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/13/1999
199932051 4945.04-06 Expenditure Responsibility 08/13/1999
199932051 6033.02-01 Private Foundation 08/13/1999
199932050 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/13/1999
199932049 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/13/1999
199932048 6041.06-00 Exceptions 08/13/1999
199932047 50.00.00-00 LEVY 08/13/1999
199932046 894.00-00 Income Affected by Treaty 08/13/1999
199932045 457.01-00 Year of Inclusion in Gross Income 08/13/1999
199932045 457.05-00 Eligible Deferred Compensation Plan Defined 08/13/1999
199932045 457.12-02 Custodial Accounts and Contracts 08/13/1999
199932044 9100.09-00 Section 442; Accounting Periods 08/13/1999
199932043 9100.00-00 Extension of Time for Making Certain Elections 08/13/1999
199932043 2652.01-02 Special Election for QTIP 08/13/1999
199932042 2518.01-02 Acceptance of Benefits 08/13/1999
199932041 355.01-01 Split-Off 08/13/1999
199932040 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932039 877.01-00 Principal Purpose--the Avoidance of Tax 08/13/1999
199932038 1362.00-00 Election by Small Business Corporation 08/13/1999
199932037 1362.01-03 Late Elections 08/13/1999