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
Номер 200007039 UILC 501.00-00 Тема Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Дата публикации 02/18/2000
Номер 200007039 UILC 509.00-00 Тема Private Foundation Defined Дата публикации 02/18/2000
Номер 200007039 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 02/18/2000
Номер 200007038 UILC 404.00-00 Тема Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) Дата публикации 02/18/2000
Номер 200007038 UILC 415.00-00 Тема Limitations on Benefits and Contributions Under Qualified Plans Дата публикации 02/18/2000
Номер 200007038 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 02/18/2000
Номер 200007038 UILC 4972.00-00 Тема Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) Дата публикации 02/18/2000
Номер 200007037 UILC 507.00-00 Тема Termination of Private Foundation Status Дата публикации 02/18/2000
Номер 200007037 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 02/18/2000
Номер 200007037 UILC 4941.00-00 Тема Excise Taxes on Acts of Self-Dealing Дата публикации 02/18/2000
Номер 200007037 UILC 4942.00-00 Тема Taxes on Failure to Distribute Income Дата публикации 02/18/2000
Номер 200007037 UILC 4943.00-00 Тема Excise Taxes on Excess Business Holdings Дата публикации 02/18/2000
Номер 200007037 UILC 4944.00-00 Тема Excise Tax on "Jeopardizing" Investments Дата публикации 02/18/2000
Номер 200007037 UILC 4945.00-00 Тема Excise Taxes on Taxable Expenditures Дата публикации 02/18/2000
Номер 200007036 UILC 414.08-00 Тема Church Plan Дата публикации 02/18/2000
Номер 200007035 UILC 414.01-00 Тема Service for Predecessor Employer Дата публикации 02/18/2000
Номер 200007034 UILC 4940.00-00 Тема Excise Tax on Net Investment Income (Applicable v. Not Applicable) Дата публикации 02/18/2000
Номер 200007033 UILC 424.01-00 Тема Modification, Extension or Renewal of Options Дата публикации 02/18/2000
Номер 200007032 UILC 148.09-00 Тема Penalty in Lieu of Rebate Дата публикации 02/18/2000
Номер 200007031 UILC 152.08-02 Тема Release of Exemption Дата публикации 02/18/2000
Номер 200007030 UILC 152.03-00 Тема Foster Child Дата публикации 02/18/2000
Номер 200007030 UILC 170.04-00 Тема Unreimbursed Expenditures Дата публикации 02/18/2000
Номер 200007029 UILC 9999.00-00 Тема Miscellaneous Issues Дата публикации 02/18/2000
Номер 200007028 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000
Номер 200007027 UILC 1362.01-03 Тема Late Elections Дата публикации 02/18/2000