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
编号 200206004 UILC 1362.01-03 主题 Late Elections 发布日期 02/08/2002
编号 200206003 UILC 83.08-00 主题 Deduction by Employer 发布日期 02/08/2002
编号 200206002 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/08/2002
编号 200206001 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/08/2002
编号 200205050 UILC 401.00-00 主题 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 发布日期 02/01/2002
编号 200205049 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/01/2002
编号 200205049 UILC 501.03-02 主题 Foundations 发布日期 02/01/2002
编号 200205049 UILC 509.03-00 主题 Continuation of Private Foundation Status 发布日期 02/01/2002
编号 200205049 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 02/01/2002
编号 200205049 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 02/01/2002
编号 200205049 UILC 4942.03-03 主题 Minimum Investment Return 发布日期 02/01/2002
编号 200205049 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 02/01/2002
编号 200205049 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 02/01/2002
编号 200205049 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/01/2002
编号 200205048 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 02/01/2002
编号 200205048 UILC 501.03-02 主题 Foundations 发布日期 02/01/2002
编号 200205048 UILC 509.03-00 主题 Continuation of Private Foundation Status 发布日期 02/01/2002
编号 200205048 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 02/01/2002
编号 200205048 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 02/01/2002
编号 200205048 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 02/01/2002
编号 200205048 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 02/01/2002
编号 200205047 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/01/2002
编号 200205046 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/01/2002
编号 200205045 UILC 9999.98-00 主题 Not Able to Identify Under Present List 发布日期 02/01/2002
编号 200205044 UILC 1361.01-00 主题 Small Business Corporation v. Not a Small Business Corporation 发布日期 02/01/2002