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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Номер UILC Тема Дата публикации
200239002 49.05-06 Self-Constructed Property Rule 09/27/2002
200239001 311.00-00 Taxability of Corporation on Distribution 09/27/2002
200238054 4945.00-00 Excise Taxes on Taxable Expenditures 09/20/2002
200238053 4941.04-00 Definition of Self-Dealing 09/20/2002
200238052 414.09-00 Certain Employee Contributions 09/20/2002
200238051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/20/2002
200238050 507.00-00 Termination of Private Foundation Status 09/20/2002
200238050 501.03-02 Foundations 09/20/2002
200238050 509.03-00 Continuation of Private Foundation Status 09/20/2002
200238050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/20/2002
200238050 4941.04-00 Definition of Self-Dealing 09/20/2002
200238050 4942.03-05 Qualifying Distribution 09/20/2002
200238050 4945.04-06 Expenditure Responsibility 09/20/2002
200238049 507.00-00 Termination of Private Foundation Status 09/20/2002
200238048 507.00-00 Termination of Private Foundation Status 09/20/2002
200238047 61.32-00 Indians 09/20/2002
200238046 468A.00-00 Special Rules for Decommissioning Cost 09/20/2002
200238045 269.07-00 Consolidated Returns 09/20/2002
200238044 6038A.02-01 Related Party 09/20/2002
200238043 50.36.00-00 LEVY: Wrongful 09/20/2002
200238042 6502.00-00 Collection After Assessment (Timely v. Not Timely) 09/20/2002
200238041 170.14-00 Qualified Conservation Contribution 09/20/2002
200238041 170.12-07 Expectation of Benefit 09/20/2002
200238041 164.03-00 Income Taxes 09/20/2002
200238041 162.05-15 Taxes 09/20/2002

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