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
200049043 412.06-00 Minimum Funding Waiver 12/08/2000
200049042 412.06-00 Minimum Funding Waiver 12/08/2000
200049041 404.02-00 Stock Bonus and Profit-Sharing Trusts 12/08/2000
200049040 4971.02-00 Additional Tax 12/08/2000
200049039 412.07-00 Accrued Benefit Waiver 12/08/2000
200049038 507.00-00 Termination of Private Foundation Status 12/08/2000
200049038 501.03-02 Foundations 12/08/2000
200049038 509.01-01 Private Foundation 12/08/2000
200049038 4941.04-00 Definition of Self-Dealing 12/08/2000
200049038 4942.03-05 Qualifying Distribution 12/08/2000
200049038 4942.03-06 Contributions to "Pass-Through" Organizations 12/08/2000
200049038 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/08/2000
200049038 4945.04-06 Expenditure Responsibility 12/08/2000
200049037 507.00-00 Termination of Private Foundation Status 12/08/2000
200049037 501.03-02 Foundations 12/08/2000
200049037 509.01-01 Private Foundation 12/08/2000
200049037 4941.04-00 Definition of Self-Dealing 12/08/2000
200049037 4942.03-05 Qualifying Distribution 12/08/2000
200049037 4942.03-06 Contributions to "Pass-Through" Organizations 12/08/2000
200049037 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/08/2000
200049037 4945.04-06 Expenditure Responsibility 12/08/2000
200049036 6033.01-00 Exempt v. Non Exempt From Filing 12/08/2000
200049035 6033.01-00 Exempt v. Non Exempt From Filing 12/08/2000
200049034 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/08/2000
200049034 351.00-00 Transfer to Corporation Controlled by Transferor 12/08/2000