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
200023004 9100.09-00 Section 442; Accounting Periods 06/09/2000
200023003 1059.11-00 Partial Liquidations and Non-Pro Rata Redemptions 06/09/2000
200023003 1059.12-01 Exception to the Exception for Qualified Preferred Dividends 06/09/2000
200023003 165.00-00 Deductions For Losses 06/09/2000
200023003 446.01-00 Clearly v. Not Clearly Reflecting Income 06/09/2000
200023002 148.08-00 Required Rebate to the U.S. 06/09/2000
200023001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/09/2000
200022059 507.00-00 Termination of Private Foundation Status 06/02/2000
200022059 509.03-00 Continuation of Private Foundation Status 06/02/2000
200022059 4942.05-00 Operating Foundations 06/02/2000
200022059 4945.04-06 Expenditure Responsibility 06/02/2000
200022058 4971.02-00 Additional Tax 06/02/2000
200022057 414.08-00 Church Plan 06/02/2000
200022056 501.03-33 Lessening the Burdens of Government 06/02/2000
200022056 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/02/2000
200022056 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/02/2000
200022055 507.01-00 Termination Under Section 507(a)(1) 06/02/2000
200022055 507.02-00 Termination Under Section 507(a)(2)(A) 06/02/2000
200022055 4945.00-00 Excise Taxes on Taxable Expenditures 06/02/2000
200022055 4945.00-00 Excise Taxes on Taxable Expenditures 06/02/2000
200022055 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/02/2000
200022054 507.01-00 Termination Under Section 507(a)(1) 06/02/2000
200022054 507.05-00 Liability of Transferee Organizations 06/02/2000
200022053 4942.03-07 Set-Asides 06/02/2000
200022052 351.00-00 Transfer to Corporation Controlled by Transferor 06/02/2000

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