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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編號 UILC 主題 發布日期
199933005 446.03-00 Methods of Accounting (Permissible Method v. Not Permissible) 08/20/1999
199933004 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/20/1999
199933004 6404.00-00 Abatements 08/20/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199933003 597.01-00 By Federal Savings and Loan Insurance Corp. 08/20/1999
199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999
199933001 1014.07-01 Value Determined on Date of Death 08/20/1999
199932056 266.01-00 Elections 08/13/1999
199932055 414.01-00 Service for Predecessor Employer 08/13/1999
199932054 1362.04-00 Inadvertent Terminations 08/13/1999
199932053 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/13/1999
199932052 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/13/1999
199932051 507.00-00 Termination of Private Foundation Status 08/13/1999
199932051 509.00-00 Private Foundation Defined 08/13/1999
199932051 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/1999
199932051 4941.04-00 Definition of Self-Dealing 08/13/1999
199932051 4942.03-05 Qualifying Distribution 08/13/1999
199932051 4943.00-00 Excise Taxes on Excess Business Holdings 08/13/1999
199932051 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/13/1999
199932051 4945.04-06 Expenditure Responsibility 08/13/1999
199932051 6033.02-01 Private Foundation 08/13/1999
199932050 419.00-00 Treatment of Funded Welfare Benefit Plans 08/13/1999
199932050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/13/1999
199932049 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/13/1999
199932048 6041.06-00 Exceptions 08/13/1999

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