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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
199905002 1092.06-01 Offsetting Positions 02/05/1999
199905008 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 02/05/1999
199905029 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199905012 280G.01-00 Definitions 02/05/1999
199905025 4941.03-00 Special Rules as to Liability 02/05/1999
199905025 4941.04-00 Definition of Self-Dealing 02/05/1999
199905025 501.22-00 Section 501(c)(22) Organizations 02/05/1999
199905040 6501.04-13 Partnership and Individual Partner Returns 02/05/1999
199905040 6501.04-14 S Corporation and Shareholder Returns 02/05/1999
199905040 6229.00-00 Period of Limitations for Making Assessments 02/05/1999
199905035 414.15-00 Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements 02/05/1999
199905039 4942.03-07 Set-Asides 02/05/1999
199905034 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/05/1999
199905027 507.00-00 Termination of Private Foundation Status 02/05/1999
199905027 507.04-00 Termination Under Section 507(b)(1)(B) 02/05/1999
199905027 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/05/1999
199905027 4945.00-00 Excise Taxes on Taxable Expenditures 02/05/1999
199905006 1362.00-00 Election by Small Business Corporation 02/05/1999
199905016 1362.00-00 Election by Small Business Corporation 02/05/1999
199905020 9999.98-00 Not Able to Identify Under Present List 02/05/1999
199905015 72.21-00 Annuity Contracts Not Held By Natural Persons 02/05/1999
199905014 936.03-05 Profit Split Election 02/05/1999
199905032 401.29-02 Special Distribution Requirements 02/05/1999
199905024 29.01-00 Allowance of Credit 02/05/1999
199905024 29.03-00 Definitions 02/05/1999

Official Adobe Website