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
200017008 704.01-04 Section 704(c) Considerations 04/28/2000
200017007 704.01-04 Section 704(c) Considerations 04/28/2000
200017006 50.30.10-00 LEVY: Sale: Notice 04/28/2000
200017005 2601.00-00 Tax On Generation Skipping Transfers 04/28/2000
200017004 2601.00-00 Tax On Generation Skipping Transfers 04/28/2000
200017003 6621.01-00 Overpayment and Underpayment Rates 04/28/2000
200017002 351.00-00 Transfer to Corporation Controlled by Transferor 04/28/2000
200017002 832.04-00 Underwriting Income 04/28/2000
200016028 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2000
200016027 507.03-00 Termination Under Section 507(b)(1)(A) 04/21/2000
200016027 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/21/2000
200016027 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/21/2000
200016027 4942.00-00 Taxes on Failure to Distribute Income 04/21/2000
200016027 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/21/2000
200016027 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2000
200016026 4942.03-05 Qualifying Distribution 04/21/2000
200016026 4942.03-07 Set-Asides 04/21/2000
200016025 507.00-00 Termination of Private Foundation Status 04/21/2000
200016024 162.36-08 Stock Options 04/21/2000
200016023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2000
200016022 423.00-00 Employee Stock Purchase Plans 04/21/2000
200016022 6039.00-00 Information Required in Connection With Certain Options 04/21/2000
200016021 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/21/2000
200016021 702.01-09 Credits 04/21/2000
200016020 46.14-00 Public Utility Property - Section 1.46-3(g) of the Income Tax Regulations 04/21/2000

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