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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200312003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 03/21/2003 |
| 200312003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 03/21/2003 |
| 200312003 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 03/21/2003 |
| 200312003 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/21/2003 |
| 200312002 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2003 |
| 200312001 | 104.01-00 | Health and Accident Insurance | 03/21/2003 |
| 200311043 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/14/2003 |
| 200311043 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 03/14/2003 |
| 200311043 | 3121.00-00 | Definitions | 03/14/2003 |
| 200311042 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 03/14/2003 |
| 200311041 | 414.09-00 | Certain Employee Contributions | 03/14/2003 |
| 200311040 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/14/2003 |
| 200311039 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/14/2003 |
| 200311038 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 03/14/2003 |
| 200311037 | 501.09-01 | Permissible Benefits | 03/14/2003 |
| 200311037 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 03/14/2003 |
| 200311037 | 419.03-00 | Welfare Benefit Fund | 03/14/2003 |
| 200311037 | 419.12-02 | Collectively Bargained Funds | 03/14/2003 |
| 200311036 | 404.11-00 | Year of Deduction | 03/14/2003 |
| 200311035 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/14/2003 |
| 200311034 | 529.00-00 | Qualified State Tuition Programs | 03/14/2003 |
| 200311033 | 4942.00-00 | Taxes on Failure to Distribute Income | 03/14/2003 |
| 200311033 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2003 |
| 200311032 | 7602.00-00 | Examination of Books and Witnesses | 03/14/2003 |
| 200311031 | 1362.01-03 | Late Elections | 03/14/2003 |
