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
200204047 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204047 4945.04-06 Expenditure Responsibility 01/25/2002
200204047 4946.02-00 Foundation Manager 01/25/2002
200204047 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 01/25/2002
200204046 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200204046 4941.04-00 Definition of Self-Dealing 01/25/2002
200204046 4942.03-02 Distributable Amount 01/25/2002
200204046 4943.00-00 Excise Taxes on Excess Business Holdings 01/25/2002
200204046 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204046 4945.04-06 Expenditure Responsibility 01/25/2002
200204046 4946.02-00 Foundation Manager 01/25/2002
200204046 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 01/25/2002
200204045 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/25/2002
200204045 4976.01-00 Disqualified Benefits 01/25/2002
200204044 4940.01-00 Alternative Excise Tax on Non-Exempt Private Foundations 01/25/2002
200204044 4941.04-00 Definition of Self-Dealing 01/25/2002
200204044 4942.03-02 Distributable Amount 01/25/2002
200204044 4943.00-00 Excise Taxes on Excess Business Holdings 01/25/2002
200204044 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/25/2002
200204044 4945.04-06 Expenditure Responsibility 01/25/2002
200204044 4946.02-00 Foundation Manager 01/25/2002
200204044 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 01/25/2002
200204043 414.09-00 Certain Employee Contributions 01/25/2002
200204042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/25/2002
200204042 4941.04-00 Definition of Self-Dealing 01/25/2002