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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200207010 142.08-00 Qualified Hazardous Waste Facilities 02/15/2002
200207010 142.11-00 Solid Waste Disposal Facility 02/15/2002
200207009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/15/2002
200207008 1362.01-03 Late Elections 02/15/2002
200207007 671.04-00 Method of Reporting 02/15/2002
200207006 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 02/15/2002
200207006 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/15/2002
200207006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/15/2002
200207005 424.01-00 Modification, Extension or Renewal of Options 02/15/2002
200207004 41.01-00 Alternative Incremental Credit 02/15/2002
200207003 861.09-06 Asset Method of Apportionment 02/15/2002
200207002 382.01-00 General Rule 02/15/2002
200207001 877.01-00 Principal Purpose--the Avoidance of Tax 02/15/2002
200206058 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/08/2002
200206058 512.02-00 Partnerships 02/08/2002
200206058 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/08/2002
200206057 507.00-00 Termination of Private Foundation Status 02/08/2002
200206057 501.03-02 Foundations 02/08/2002
200206057 509.03-00 Continuation of Private Foundation Status 02/08/2002
200206057 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/08/2002
200206057 4941.04-00 Definition of Self-Dealing 02/08/2002
200206057 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/08/2002
200206057 4945.04-06 Expenditure Responsibility 02/08/2002
200206056 4976.01-00 Disqualified Benefits 02/08/2002
200206055 7521.00-00 Procedure For Taxpayer Interviews 02/08/2002

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