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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.
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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 |
|---|---|---|---|
| 200229007 | 165.07-00 | Disaster Losses | 07/19/2002 |
| 200229007 | 631.01-01 | Fair Market Value of Timber (See Also 611.07-02|et seq.) | 07/19/2002 |
| 200229006 | 6111.00-00 | Registration of Tax Shelters | 07/19/2002 |
| 200229005 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 07/19/2002 |
| 200229005 | 346.02-00 | Termination of a Business | 07/19/2002 |
| 200229004 | 83.02-04 | Revocability of Election | 07/19/2002 |
| 200229003 | 1362.02-03 | Passive Investment Income | 07/19/2002 |
| 200229002 | 146.07-00 | Carryforward of Allocation | 07/19/2002 |
| 200229002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/19/2002 |
| 200229001 | 457.10-00 | Ineligible Plans | 07/19/2002 |
| 200228035 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2002 |
| 200228034 | 4945.04-04 | Grants to Individuals | 07/12/2002 |
| 200228033 | 507.01-00 | Termination Under Section 507(a)(1) | 07/12/2002 |
| 200228033 | 507.05-00 | Liability of Transferee Organizations | 07/12/2002 |
| 200228032 | 507.01-00 | Termination Under Section 507(a)(1) | 07/12/2002 |
| 200228032 | 507.05-00 | Liability of Transferee Organizations | 07/12/2002 |
| 200228031 | 507.01-00 | Termination Under Section 507(a)(1) | 07/12/2002 |
| 200228031 | 507.05-00 | Liability of Transferee Organizations | 07/12/2002 |
| 200228030 | 507.00-00 | Termination of Private Foundation Status | 07/12/2002 |
| 200228030 | 501.03-02 | Foundations | 07/12/2002 |
| 200228030 | 509.03-00 | Continuation of Private Foundation Status | 07/12/2002 |
| 200228030 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/12/2002 |
| 200228030 | 4941.04-00 | Definition of Self-Dealing | 07/12/2002 |
| 200228030 | 4942.03-05 | Qualifying Distribution | 07/12/2002 |
| 200228030 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 07/12/2002 |
