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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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±·¨²³¾±ð°ù´Ç UILC Asunto Fecha de publicaci¨®n
199927001 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 07/09/1999
199926052 877.01-00 Principal Purpose--the Avoidance of Tax 07/02/1999
199926051 4945.00-00 Excise Taxes on Taxable Expenditures 07/02/1999
199926050 4942.03-05 Qualifying Distribution 07/02/1999
199926050 4942.03-07 Set-Asides 07/02/1999
199926049 507.00-00 Termination of Private Foundation Status 07/02/1999
199926049 4941.04-00 Definition of Self-Dealing 07/02/1999
199926049 4942.03-05 Qualifying Distribution 07/02/1999
199926049 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/02/1999
199926049 4945.04-06 Expenditure Responsibility 07/02/1999
199926049 6033.02-01 Private Foundation 07/02/1999
199926048 4941.04-00 Definition of Self-Dealing 07/02/1999
199926048 4945.04-00 Definition of Taxable Expenditure 07/02/1999
199926047 414.09-00 Certain Employee Contributions 07/02/1999
199926046 414.08-00 Church Plan 07/02/1999
199926045 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/02/1999
199926044 368.05-00 Recapitalization (Type "E") 07/02/1999
199926043 42.14-01 Correction of Administrative Errors and Omissions 07/02/1999
199926042 174.05-02 From Amortization to Current Deduction 07/02/1999
199926041 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/02/1999
199926040 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926039 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926038 2601.00-00 Tax On Generation Skipping Transfers 07/02/1999
199926037 355.01-01 Split-Off 07/02/1999
199926037 368.00-00 Definitions Relating to Corporate Reorganizations 07/02/1999