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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숫자 UILC 주제 출시일
200235008 1361.00-00 Definitions 08/30/2002
200235007 678.00-00 Person Other Than Grantor Treated as Substantial Owner 08/30/2002
200235007 1361.00-00 Definitions 08/30/2002
200235006 62.02-02 Reimbursements 08/30/2002
200235006 274.08-00 Substantiation 08/30/2002
200235005 351.00-00 Transfer to Corporation Controlled by Transferor 08/30/2002
200235004 385.01-00 Debt v. Equity 08/30/2002
200235003 877.01-00 Principal Purpose--the Avoidance of Tax 08/30/2002
200235002 6011.00-00 General Requirement of Return, Statement, or List 08/30/2002
200235001 7701.00-00 Definitions 08/30/2002
200235001 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002
200234074 401.06-02 Employee Dies Before Entire Interest Distributed 08/23/2002
200234073 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234072 507.00-00 Termination of Private Foundation Status 08/23/2002
200234072 501.03-02 Foundations 08/23/2002
200234072 509.03-00 Continuation of Private Foundation Status 08/23/2002
200234072 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/23/2002
200234072 4941.04-00 Definition of Self-Dealing 08/23/2002
200234072 4942.03-05 Qualifying Distribution 08/23/2002
200234072 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/23/2002
200234072 4945.04-06 Expenditure Responsibility 08/23/2002
200234072 6033.02-01 Private Foundation 08/23/2002
200234071 512.01-00 Exception, Additions, and Limitations on Unrelated Income 08/23/2002
200234070 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/23/2002
200234070 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/23/2002