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
200312010 1362.01-03 Late Elections 03/21/2003
200312009 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312008 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312007 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312006 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312005 1362.01-03 Late Elections 03/21/2003
200312004 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2003
200312004 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/21/2003
200312004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/21/2003
200312004 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/21/2003
200312003 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2003
200312003 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/21/2003
200312003 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/21/2003
200312003 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/21/2003
200312002 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200312001 104.01-00 Health and Accident Insurance 03/21/2003
200311043 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/14/2003
200311043 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/14/2003
200311043 3121.00-00 Definitions 03/14/2003
200311042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/14/2003
200311041 414.09-00 Certain Employee Contributions 03/14/2003
200311040 4942.00-00 Taxes on Failure to Distribute Income 03/14/2003
200311039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/14/2003
200311038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/14/2003
200311037 501.09-01 Permissible Benefits 03/14/2003