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
200234004 9100.00-00 Extension of Time for Making Certain Elections 08/23/2002
200234004 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 08/23/2002
200234003 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 08/23/2002
200234002 446.20-02 Property and Casualty Insurance Companies 08/23/2002
200234002 832.00-00 Insurance Company Taxable Income 08/23/2002
200234001 446.20-02 Property and Casualty Insurance Companies 08/23/2002
200234001 832.00-00 Insurance Company Taxable Income 08/23/2002
200233032 514.00-00 Unrelated Debt-Financed Income 08/16/2002
200233031 4941.04-00 Definition of Self-Dealing 08/16/2002
200233031 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/16/2002
200233031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/16/2002
200233031 514.00-00 Unrelated Debt-Financed Income 08/16/2002
200233030 507.00-00 Termination of Private Foundation Status 08/16/2002
200233030 501.03-02 Foundations 08/16/2002
200233030 509.03-00 Continuation of Private Foundation Status 08/16/2002
200233030 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/16/2002
200233030 4941.04-00 Definition of Self-Dealing 08/16/2002
200233030 4942.03-05 Qualifying Distribution 08/16/2002
200233030 4943.00-00 Excise Taxes on Excess Business Holdings 08/16/2002
200233030 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/16/2002
200233030 4945.04-06 Expenditure Responsibility 08/16/2002
200233029 507.00-00 Termination of Private Foundation Status 08/16/2002
200233029 501.03-02 Foundations 08/16/2002
200233029 509.03-00 Continuation of Private Foundation Status 08/16/2002
200233029 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/16/2002