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 200042001 UILC 183.02-00 主题 Separate Activities 发布日期 10/20/2000
编号 200042001 UILC 162.07-10 主题 Close Corporations 发布日期 10/20/2000
编号 200041042 UILC 401.06-00 主题 Required Distributions 发布日期 10/13/2000
编号 200041042 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 10/13/2000
编号 200041041 UILC 401.06-00 主题 Required Distributions 发布日期 10/13/2000
编号 200041041 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 10/13/2000
编号 200041040 UILC 401.06-00 主题 Required Distributions 发布日期 10/13/2000
编号 200041040 UILC 408.00-00 主题 Individual Retirement Accounts 发布日期 10/13/2000
编号 200041039 UILC 401.06-00 主题 Required Distributions 发布日期 10/13/2000
编号 200041039 UILC 401.06-02 主题 Employee Dies Before Entire Interest Distributed 发布日期 10/13/2000
编号 200041038 UILC 501.00-00 主题 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 发布日期 10/13/2000
编号 200041037 UILC 507.00-00 主题 Termination of Private Foundation Status 发布日期 10/13/2000
编号 200041037 UILC 501.03-02 主题 Foundations 发布日期 10/13/2000
编号 200041037 UILC 509.01-01 主题 Private Foundation 发布日期 10/13/2000
编号 200041037 UILC 4940.00-00 主题 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 发布日期 10/13/2000
编号 200041037 UILC 4941.04-00 主题 Definition of Self-Dealing 发布日期 10/13/2000
编号 200041037 UILC 4942.03-05 主题 Qualifying Distribution 发布日期 10/13/2000
编号 200041037 UILC 4944.00-00 主题 Excise Tax on "Jeopardizing" Investments 发布日期 10/13/2000
编号 200041037 UILC 4945.04-06 主题 Expenditure Responsibility 发布日期 10/13/2000
编号 200041037 UILC 6033.02-01 主题 Private Foundation 发布日期 10/13/2000
编号 200041036 UILC 4945.04-04 主题 Grants to Individuals 发布日期 10/13/2000
编号 200041035 UILC 4976.01-00 主题 Disqualified Benefits 发布日期 10/13/2000
编号 200041034 UILC 501.03-08 主题 Educational Organizations 发布日期 10/13/2000
编号 200041034 UILC 501.06-03 主题 Professional Associations (See Also 0501.03-11) 发布日期 10/13/2000
编号 200041034 UILC 509.02-02 主题 Supporting Organizations 发布日期 10/13/2000