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
200104005 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/26/2001
200104004 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/26/2001
200104003 355.01-01 Split-Off 01/26/2001
200104002 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 01/26/2001
200104001 355.01-00 Spin-Off 01/26/2001
200104001 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2001
200103085 507.00-00 Termination of Private Foundation Status 01/19/2001
200103085 501.03-02 Foundations 01/19/2001
200103085 509.03-00 Continuation of Private Foundation Status 01/19/2001
200103085 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/19/2001
200103085 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/19/2001
200103085 4941.04-00 Definition of Self-Dealing 01/19/2001
200103085 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/19/2001
200103085 4945.04-06 Expenditure Responsibility 01/19/2001
200103085 6033.02-01 Private Foundation 01/19/2001
200103085 6043.01-00 Exempt Organizations 01/19/2001
200103084 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2001
200103084 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/19/2001
200103084 527.00-00 Political Organizations 01/19/2001
200103083 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/19/2001
200103082 507.00-00 Termination of Private Foundation Status 01/19/2001
200103082 501.03-02 Foundations 01/19/2001
200103082 509.03-00 Continuation of Private Foundation Status 01/19/2001
200103082 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/19/2001
200103082 4941.04-00 Definition of Self-Dealing 01/19/2001

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