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
200205003 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 02/01/2002
200205003 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/01/2002
200205002 2031.00-00 Definition 02/01/2002
200205002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 02/01/2002
200205002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/01/2002
200205002 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 02/01/2002
200205001 355.01-01 Split-Off 02/01/2002
200205001 368.04-00 Assets for Control of Transferee (Type "D") 02/01/2002
200204053 507.00-00 Termination of Private Foundation Status 01/25/2002
200204053 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/25/2002
200204053 4941.04-00 Definition of Self-Dealing 01/25/2002
200204053 4942.03-05 Qualifying Distribution 01/25/2002
200204053 4943.00-00 Excise Taxes on Excess Business Holdings 01/25/2002
200204053 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204053 4945.00-00 Excise Taxes on Taxable Expenditures 01/25/2002
200204052 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 01/25/2002
200204051 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/25/2002
200204050 414.09-00 Certain Employee Contributions 01/25/2002
200204049 414.09-00 Certain Employee Contributions 01/25/2002
200204048 408.00-00 Individual Retirement Accounts 01/25/2002
200204048 408.02-01 Benefit Distributions 01/25/2002
200204047 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200204047 4941.04-00 Definition of Self-Dealing 01/25/2002
200204047 4942.03-02 Distributable Amount 01/25/2002
200204047 4943.00-00 Excise Taxes on Excess Business Holdings 01/25/2002

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