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
200030030 529.00-00 Qualified State Tuition Programs 07/28/2000
200030029 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/28/2000
200030028 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/28/2000
200030027 512.09-01 General 07/28/2000
200030027 514.06-00 Definitions--Debt-Financed Property 07/28/2000
200030027 4942.03-05 Qualifying Distribution 07/28/2000
200030027 4943.04-03 Business Enterprise 07/28/2000
200030026 170.00-00 Charitable, Etc. Contributions and Gifts 07/28/2000
200030026 509.00-00 Private Foundation Defined 07/28/2000
200030026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/28/2000
200030025 4945.00-00 Excise Taxes on Taxable Expenditures 07/28/2000
200030025 4945.01-00 Initial 10% Tax on Expenditures 07/28/2000
200030023 63.01-01 Eligibility 07/28/2000
200030022 66.00-00 Treatment of Community Income 07/28/2000
200030021 877.01-00 Principal Purpose--the Avoidance of Tax 07/28/2000
200030020 1362.04-00 Inadvertent Terminations 07/28/2000
200030019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/28/2000
200030019 1361.03-01 Grantor Trusts 07/28/2000
200030019 1361.03-03 Electing Small Business Trusts 07/28/2000
200030019 2033.00-00 Property in Which Decedent Had an Interest 07/28/2000
200030018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/28/2000
200030018 1361.03-01 Grantor Trusts 07/28/2000
200030018 1361.03-03 Electing Small Business Trusts 07/28/2000
200030018 2033.00-00 Property in Which Decedent Had an Interest 07/28/2000
200030017 368.03-00 Stock for Property (Type "C") 07/28/2000

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