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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编号 UILC 主题 发布日期
200234070 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/23/2002
200234070 4975.00-00 Tax on Prohibited Transactions 08/23/2002
200234069 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 08/23/2002
200234068 507.00-00 Termination of Private Foundation Status 08/23/2002
200234068 501.03-02 Foundations 08/23/2002
200234068 509.03-00 Continuation of Private Foundation Status 08/23/2002
200234068 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/23/2002
200234068 4941.04-00 Definition of Self-Dealing 08/23/2002
200234068 4942.03-05 Qualifying Distribution 08/23/2002
200234068 4945.04-06 Expenditure Responsibility 08/23/2002
200234067 507.00-00 Termination of Private Foundation Status 08/23/2002
200234067 501.03-02 Foundations 08/23/2002
200234067 509.03-00 Continuation of Private Foundation Status 08/23/2002
200234067 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/23/2002
200234067 4941.04-00 Definition of Self-Dealing 08/23/2002
200234067 4942.03-05 Qualifying Distribution 08/23/2002
200234067 4945.04-06 Expenditure Responsibility 08/23/2002
200234066 507.00-00 Termination of Private Foundation Status 08/23/2002
200234066 501.03-02 Foundations 08/23/2002
200234066 509.03-00 Continuation of Private Foundation Status 08/23/2002
200234066 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/23/2002
200234066 4941.04-00 Definition of Self-Dealing 08/23/2002
200234066 4942.03-05 Qualifying Distribution 08/23/2002
200234066 4943.00-00 Excise Taxes on Excess Business Holdings 08/23/2002
200234066 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/23/2002

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