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
200107003 2601.00-00 Tax On Generation Skipping Transfers 02/16/2001
200107002 338.01-02 Time in which Election must be made 02/16/2001
200107002 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/16/2001
200107001 338.01-02 Time in which Election must be made 02/16/2001
200107001 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/16/2001
200106047 408.00-00 Individual Retirement Accounts 02/09/2001
200106047 408.03-00 Rollover Contributions 02/09/2001
200106046 401.06-00 Required Distributions 02/09/2001
200106046 401.06-02 Employee Dies Before Entire Interest Distributed 02/09/2001
200106045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/09/2001
200106044 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106044 509.00-00 Private Foundation Defined 02/09/2001
200106044 509.02-00 Exceptions to Private Foundation Status 02/09/2001
200106044 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/09/2001
200106044 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/09/2001
200106044 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/09/2001
200106043 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106043 509.00-00 Private Foundation Defined 02/09/2001
200106043 509.02-00 Exceptions to Private Foundation Status 02/09/2001
200106043 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/09/2001
200106043 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/09/2001
200106043 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/09/2001
200106042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106042 509.00-00 Private Foundation Defined 02/09/2001
200106042 509.02-00 Exceptions to Private Foundation Status 02/09/2001

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