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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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Showing 301 - 325 of 77094
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 199905030 | 507.05-00 | Liability of Transferee Organizations | 02/05/1999 |
| 199905030 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 02/05/1999 |
| 199905030 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/05/1999 |
| 199905030 | 4942.03-05 | Qualifying Distribution | 02/05/1999 |
| 199905030 | 4945.04-06 | Expenditure Responsibility | 02/05/1999 |
| 199905031 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 02/05/1999 |
| 199905031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/05/1999 |
| 199905032 | 401.29-02 | Special Distribution Requirements | 02/05/1999 |
| 199905033 | 163.00-00 | Interest | 02/05/1999 |
| 199905033 | 461.08-02 | Cash Basis | 02/05/1999 |
| 199905034 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 02/05/1999 |
| 199905035 | 414.15-00 | Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements | 02/05/1999 |
| 199905036 | 414.15-00 | Controlled Groups, Affiliated Service Groups, Employee Leasing, Other Arrangements | 02/05/1999 |
| 199905037 | 402.08-00 | Rollover Contributions | 02/05/1999 |
| 199905038 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/05/1999 |
| 199905038 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 02/05/1999 |
| 199905038 | 4940.02-00 | Computation of Net Investment Income | 02/05/1999 |
| 199905038 | 4941.04-00 | Definition of Self-Dealing | 02/05/1999 |
| 199905038 | 4942.01-02 | Other Special Cases of Non-Application | 02/05/1999 |
| 199905039 | 4942.03-07 | Set-Asides | 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 |
| 199906001 | 3121.00-00 | Definitions | 02/12/1999 |
| 199906002 | 1362.00-00 | Election by Small Business Corporation | 02/12/1999 |
