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
200218041 501.03-30 Organizational and Operational Tests 05/03/2002
200218041 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/03/2002
200218041 4941.03-00 Special Rules as to Liability 05/03/2002
200218041 4941.04-00 Definition of Self-Dealing 05/03/2002
200218041 4945.00-00 Excise Taxes on Taxable Expenditures 05/03/2002
200218041 4945.04-00 Definition of Taxable Expenditure 05/03/2002
200218040 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218039 401.29-02 Special Distribution Requirements 05/03/2002
200218038 4944.00-00 Excise Tax on "Jeopardizing" Investments 05/03/2002
200218038 4944.03-00 Exception for Program-Related Investments 05/03/2002
200218037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 05/03/2002
200218037 509.02-02 Supporting Organizations 05/03/2002
200218037 512.02-00 Partnerships 05/03/2002
200218037 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/03/2002
200218036 501.03-02 Foundations 05/03/2002
200218036 501.03-30 Organizational and Operational Tests 05/03/2002
200218036 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/03/2002
200218036 4941.03-00 Special Rules as to Liability 05/03/2002
200218036 4941.04-00 Definition of Self-Dealing 05/03/2002
200218036 4945.00-00 Excise Taxes on Taxable Expenditures 05/03/2002
200218036 4945.04-00 Definition of Taxable Expenditure 05/03/2002
200218035 2601.00-00 Tax On Generation Skipping Transfers 05/03/2002
200218034 1241.00-00 Cancellation of Lease or Distributor's Agreement (Sale or Exchange v. Not a Sale or Exchange) 05/03/2002
200218034 453.00-00 Installment Method (Available v. Not Available) 05/03/2002
200218034 1221.00-00 Capital Asset v. Not a Capital Asset 05/03/2002

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