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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199906054 509.02-02 Supporting Organizations 02/12/1999
199906054 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/12/1999
199906054 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/12/1999
199906054 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/12/1999
199906014 2702.02-02 Personal Residence in Trust 02/12/1999
199906051 414.09-00 Certain Employee Contributions 02/12/1999
199906025 465.00-00 Deductions Limited to Amount at Risk 02/12/1999
199906025 752.00-00 Treatment of Certain Liabilities 02/12/1999
199906025 752.03-00 Liability to Which Property is Subject 02/12/1999
199906025 752.07-00 Sharing Non-recourse Liabilities 02/12/1999
199906034 9999.98-00 Not Able to Identify Under Present List 02/12/1999
199906044 1361.00-00 Definitions 02/12/1999
199906046 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906043 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906019 9100.00-00 Extension of Time for Making Certain Elections 02/12/1999
199906016 953.00-00 Insurance Income 02/12/1999
199906016 1503.03-00 Dual Resident Corporations (Repealed in 1976) 02/12/1999
199906048 9100.09-00 Section 442; Accounting Periods 02/12/1999
199906037 3406.01-00 Requirement to Deduct and Withhold 02/12/1999
199906037 3406.02-00 Reportable Payment 02/12/1999
199906037 6041.01-00 Persons Engaged in Trade or Business 02/12/1999
199906037 6041.02-00 Payments in Course of Trade or Business 02/12/1999
199906002 1362.00-00 Election by Small Business Corporation 02/12/1999
199906020 1362.00-00 Election by Small Business Corporation 02/12/1999
199906038 29.01-00 Allowance of Credit 02/12/1999