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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编号 UILC 主题 发布日期
199943012 1362.01-03 Late Elections 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
199943007 752.00-00 Treatment of Certain Liabilities 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
199943013 1361.05-00 Qualified Subchapter S Subsidiary 10/29/1999
199943026 1362.01-03 Late Elections 10/29/1999
199943023 1362.01-03 Late Elections 10/29/1999
199943018 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999
199943018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999
199943010 1362.02-03 Passive Investment Income 10/29/1999
199943052 507.00-00 Termination of Private Foundation Status 10/29/1999
199943052 509.00-00 Private Foundation Defined 10/29/1999
199943052 4941.04-00 Definition of Self-Dealing 10/29/1999
199943052 4942.03-05 Qualifying Distribution 10/29/1999
199943052 4945.04-06 Expenditure Responsibility 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