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
200038007 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 09/22/2000
200038007 1012.06-00 Liabilities Assumed as Purchase Price 09/22/2000
200038007 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 09/22/2000
200038006 565.00-00 Consent Dividends 09/22/2000
200038006 9100.00-00 Extension of Time for Making Certain Elections 09/22/2000
200038005 6402.00-00 Authority to Make Credits or Refunds 09/22/2000
200038004 404.11-00 Year of Deduction 09/22/2000
200038003 6330.00-00 Collection Due Process - Levy 09/22/2000
200038002 451.14-00 Constructive Receipt 09/22/2000
200038002 481.00-00 Adjustments Required by Changes in Method of Accounting 09/22/2000
200038001 142.04-06 Assisted Living Facilities 09/22/2000
200037053 509.01-02 Support 09/15/2000
200037052 4976.01-00 Disqualified Benefits 09/15/2000
200037051 507.00-00 Termination of Private Foundation Status 09/15/2000
200037051 501.03-02 Foundations 09/15/2000
200037051 509.01-01 Private Foundation 09/15/2000
200037051 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/15/2000
200037051 4941.04-00 Definition of Self-Dealing 09/15/2000
200037051 4942.03-05 Qualifying Distribution 09/15/2000
200037051 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/15/2000
200037051 4945.04-06 Expenditure Responsibility 09/15/2000
200037051 6033.02-01 Private Foundation 09/15/2000
200037050 501.03-03 Trusts 09/15/2000
200037050 512.01-00 Exception, Additions, and Limitations on Unrelated Income 09/15/2000
200037049 4942.03-07 Set-Asides 09/15/2000

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