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
199943003 2031.00-00 Definition 10/29/1999
199943044 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/1999
199943044 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/29/1999
199943044 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943049 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/29/1999
199943035 265.04-00 Interest Expenses Relating to Tax-Exempts 10/29/1999
199943051 4942.03-07 Set-Asides 10/29/1999
199943051 4942.03-05 Qualifying Distribution 10/29/1999
199943051 4942.03-01 Undistributed Income 10/29/1999
199943051 4942.03-02 Distributable Amount 10/29/1999
199943006 752.00-00 Treatment of Certain Liabilities 10/29/1999
199943008 457.05-00 Eligible Deferred Compensation Plan Defined 10/29/1999
199943008 83.13-00 Rabbi Trusts 10/29/1999
199943043 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/1999
199943016 1362.01-03 Late Elections 10/29/1999
199943032 280G.01-00 Definitions 10/29/1999
199943032 4999.00-00 Golden Parachute Payments 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
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