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
200222034 501.03-02 Foundations 05/31/2002
200222034 4941.04-00 Definition of Self-Dealing 05/31/2002
200222034 4943.04-03 Business Enterprise 05/31/2002
200222034 4944.03-00 Exception for Program-Related Investments 05/31/2002
200222034 4945.04-05 Grants to Organizations 05/31/2002
200222034 4945.04-06 Expenditure Responsibility 05/31/2002
200222033 402.08-05 By a Surviving Spouse 05/31/2002
200222033 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 05/31/2002
200222032 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/31/2002
200222032 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/31/2002
200222032 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/31/2002
200222032 408.05-00 Individual Retirement Annuity 05/31/2002
200222032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/31/2002
200222031 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/31/2002
200222030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2002
200222030 512.01-01 Rents and Royalties 05/31/2002
200222030 513.04-00 Sales and Service to Public 05/31/2002
200222029 3121.00-00 Definitions 05/31/2002
200222028 9100.00-00 Extension of Time for Making Certain Elections 05/31/2002
200222027 877.01-00 Principal Purpose--the Avoidance of Tax 05/31/2002
200222026 61.22-00 Discharge of Indebtedness 05/31/2002
200222025 1362.01-03 Late Elections 05/31/2002
200222024 2056.01-01 Life Estate 05/31/2002
200222023 1362.01-03 Late Elections 05/31/2002
200222022 446.04-17 Change in Method of Accounting for Depreciation 05/31/2002

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