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
200327067 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/04/2003
200327066 61.00-00 Gross Income v. Not Gross Income 07/04/2003
200327066 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/04/2003
200327066 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003
200327066 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 07/04/2003
200327065 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 07/04/2003
200327064 408.03-00 Rollover Contributions 07/04/2003
200327063 61.00-00 Gross Income v. Not Gross Income 07/04/2003
200327063 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/04/2003
200327063 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2003
200327063 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 07/04/2003
200327062 4942.03-07 Set-Asides 07/04/2003
200327062 4942.03-05 Qualifying Distribution 07/04/2003
200327061 414.00-00 Definitions and Special Rules 07/04/2003
200327060 4945.00-00 Excise Taxes on Taxable Expenditures 07/04/2003
200327059 401.06-00 Required Distributions 07/04/2003
200327059 401.06-02 Employee Dies Before Entire Interest Distributed 07/04/2003
200327058 216.01-00 Status As Cooperative Housing Corporation 07/04/2003
200327057 355.01-00 Spin-Off 07/04/2003
200327057 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003
200327057 361.02-02 Certain Transfers to Creditors 07/04/2003
200327056 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327055 41.01-00 Alternative Incremental Credit 07/04/2003
200327054 355.01-00 Spin-Off 07/04/2003
200327054 367.00-00 Foreign Corporations 07/04/2003

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