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
199930041 355.01-01 Split-Off 07/30/1999
199930041 368.04-00 Assets for Control of Transferee (Type "D") 07/30/1999
199930016 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/30/1999
199930048 4941.04-00 Definition of Self-Dealing 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
199930050 4941.04-00 Definition of Self-Dealing 07/30/1999
199930050 4942.03-05 Qualifying Distribution 07/30/1999
199930050 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/30/1999
199930050 4945.04-06 Expenditure Responsibility 07/30/1999
199930050 6033.02-01 Private Foundation 07/30/1999
199930015 104.01-00 Health and Accident Insurance 07/30/1999
199930020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/1999
199930022 9100.22-00 Other 07/30/1999
199930022 1503.04-04 Dual Resident Corporation 07/30/1999
199930021 83.13-00 Rabbi Trusts 07/30/1999
199930021 671.02-00 Persons Treated as Grantors 07/30/1999
199930021 404.13-00 Payments Benefitting Independent Contractors 07/30/1999
199930021 451.14-04 Compensation 07/30/1999
199930021 404.11-00 Year of Deduction 07/30/1999
199930018 3231.01-00 Employers v. Not Employers 07/30/1999
199930002 2502.01-01 Taxable Gifts for Prior Periods 07/30/1999
199930002 2505.01-00 Reduction of Credit for Sum of Amounts Used in Prior Periods 07/30/1999
199930002 2505.04-00 Mandatory Character of Credit 07/30/1999