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
200123071 4942.00-00 Taxes on Failure to Distribute Income 06/08/2001
200123071 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/08/2001
200123071 4945.00-00 Excise Taxes on Taxable Expenditures 06/08/2001
200123070 401.06-00 Required Distributions 06/08/2001
200123070 401.06-01 In General 06/08/2001
200123069 507.03-00 Termination Under Section 507(b)(1)(A) 06/08/2001
200123069 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/08/2001
200123069 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/08/2001
200123069 4942.00-00 Taxes on Failure to Distribute Income 06/08/2001
200123069 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/08/2001
200123069 4945.00-00 Excise Taxes on Taxable Expenditures 06/08/2001
200123068 412.01-00 Funding Standard Account 06/08/2001
200123067 412.06-00 Minimum Funding Waiver 06/08/2001
200123066 414.09-00 Certain Employee Contributions 06/08/2001
200123065 529.00-00 Qualified State Tuition Programs 06/08/2001
200123064 412.06-00 Minimum Funding Waiver 06/08/2001
200123064 4971.02-00 Additional Tax 06/08/2001
200123063 6532.03-01 Fraud or Misrepresentation of a Material Fact 06/08/2001
200123062 9999.98-00 Not Able to Identify Under Present List 06/08/2001
200123061 565.00-00 Consent Dividends 06/08/2001
200123061 6081.00-00 Extension of Time for Filing Returns 06/08/2001
200123061 6151.00-00 Time and Place for Paying Tax Shown on Returns 06/08/2001
200123060 6330.00-00 Collection Due Process - Levy 06/08/2001
200123059 17.00.00-00 COMPROMISE AND SETTLEMENT 06/08/2001
200123058 1362.01-00 Eligible v. Ineligible 06/08/2001

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