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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200347025 1362.04-00 Inadvertent Terminations 11/21/2003
200347024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 11/21/2003
200347023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/21/2003
200347023 4942.00-00 Taxes on Failure to Distribute Income 11/21/2003
200347023 4943.00-00 Excise Taxes on Excess Business Holdings 11/21/2003
200347023 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/21/2003
200347023 4945.00-00 Excise Taxes on Taxable Expenditures 11/21/2003
200347023 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 11/21/2003
200347022 414.09-00 Certain Employee Contributions 11/21/2003
200347021 4942.03-05 Qualifying Distribution 11/21/2003
200347021 4942.03-07 Set-Asides 11/21/2003
200347020 414.09-00 Certain Employee Contributions 11/21/2003
200347019 401.29-00 Cash or Deferred Arrangements 11/21/2003
200347018 4942.03-05 Qualifying Distribution 11/21/2003
200347018 4942.03-07 Set-Asides 11/21/2003
200347017 501.03-30 Organizational and Operational Tests 11/21/2003
200347017 4941.04-00 Definition of Self-Dealing 11/21/2003
200347017 4942.03-00 Definitions of Principal Terms 11/21/2003
200347017 4943.03-00 Definition of Excess Business Holdings 11/21/2003
200347017 4944.03-00 Exception for Program-Related Investments 11/21/2003
200347017 4945.04-06 Expenditure Responsibility 11/21/2003
200347016 1272.06-00 OID Accrual - Principal Subject to Acceleration 11/21/2003
200347016 1275.08-00 Integration 11/21/2003
200347015 1362.04-00 Inadvertent Terminations 11/21/2003
200347014 61.00-00 Gross Income v. Not Gross Income 11/21/2003