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
199905023 4941.04-00 Definition of Self-Dealing 02/05/1999
199905023 4942.03-05 Qualifying Distribution 02/05/1999
199905023 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999
199905023 4945.04-06 Expenditure Responsibility 02/05/1999
199905023 6033.02-01 Private Foundation 02/05/1999
199905010 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/05/1999
199905010 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 02/05/1999
199905010 2503.03-01 Unrestricted Right to Immediate Use, Possession, or Enjoyment of Property 02/05/1999
199905012 280G.01-00 Definitions 02/05/1999
199905018 848.00-00 Capitalization of Policy Acquisition Expenses 02/05/1999
199905002 988.02-05 Currency Swaps 02/05/1999
199905002 988.05-00 Hedging Transactions 02/05/1999
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
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
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
199905003 83.12-00 Property 02/05/1999
199905003 403.02-00 Nonqualified Annuities 02/05/1999