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
200011004 9214.04-00 Computer Leasing 03/17/2000
200011003 301.07-00 Constructive Dividend 03/17/2000
200011002 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 03/17/2000
200011002 172.01-00 Carryback and Carryover 03/17/2000
200011002 216.01-00 Status As Cooperative Housing Corporation 03/17/2000
200011001 351.02-00 Series of Transactions 03/17/2000
200011001 357.01-00 Tax Avoidance Purpose v. No Avoidance Purpose 03/17/2000
200011001 357.02-00 Liabilities in Excess of Basis 03/17/2000
200010061 514.05-00 Unrelated Debt-Financed Income and Deductions 03/10/2000
200010060 401.29-02 Special Distribution Requirements 03/10/2000
200010059 414.08-00 Church Plan 03/10/2000
200010058 401.29-00 Cash or Deferred Arrangements 03/10/2000
200010058 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/10/2000
200010057 507.00-00 Termination of Private Foundation Status 03/10/2000
200010057 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/10/2000
200010057 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/10/2000
200010057 4942.00-00 Taxes on Failure to Distribute Income 03/10/2000
200010057 4945.00-00 Excise Taxes on Taxable Expenditures 03/10/2000
200010056 4942.00-00 Taxes on Failure to Distribute Income 03/10/2000
200010055 408.03-00 Rollover Contributions 03/10/2000
200010054 408.00-00 Individual Retirement Accounts 03/10/2000
200010053 412.06-00 Minimum Funding Waiver 03/10/2000
200010053 4971.02-00 Additional Tax 03/10/2000
200010052 4942.03-05 Qualifying Distribution 03/10/2000
200010052 4945.00-00 Excise Taxes on Taxable Expenditures 03/10/2000

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