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
199943040 83.04-02 Cancellation 10/29/1999
199943056 408.00-00 Individual Retirement Accounts 10/29/1999
199943002 130.00-00 Certain Personal Injury Liability Assignments 10/29/1999
199943040 83.08-00 Deduction by Employer 10/29/1999
199943040 482.00-00 Allocation of Income and Deductions Among Taxpayers 10/29/1999
199943056 408.03-00 Rollover Contributions 10/29/1999
199943024 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943005 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943032 280G.01-00 Definitions 10/29/1999
199943032 4999.00-00 Golden Parachute Payments 10/29/1999
199943027 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943058 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 10/29/1999
199943058 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/29/1999
199943058 4941.04-00 Definition of Self-Dealing 10/29/1999
199943058 4942.03-05 Qualifying Distribution 10/29/1999
199943058 4943.04-03 Business Enterprise 10/29/1999
199943058 4944.03-00 Exception for Program-Related Investments 10/29/1999
199943058 4945.04-05 Grants to Organizations 10/29/1999
199943043 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943016 1362.01-03 Late Elections 10/29/1999
199943045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/29/1999
199943055 408.00-00 Individual Retirement Accounts 10/29/1999
199943042 7701.00-00 Definitions 10/29/1999
199943055 408.03-00 Rollover Contributions 10/29/1999
199943044 4942.00-00 Taxes on Failure to Distribute Income 10/29/1999