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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編號 UILC 主題 發布日期
200408035 4943.03-00 Definition of Excess Business Holdings 02/20/2004
200408035 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/20/2004
200408035 4945.04-05 Grants to Organizations 02/20/2004
200408035 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/20/2004
200408035 4945.04-04 Grants to Individuals 02/20/2004
200408034 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 02/20/2004
200408034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/20/2004
200408034 4941.04-00 Definition of Self-Dealing 02/20/2004
200408034 4942.03-05 Qualifying Distribution 02/20/2004
200408034 4943.03-00 Definition of Excess Business Holdings 02/20/2004
200408034 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/20/2004
200408034 4945.04-05 Grants to Organizations 02/20/2004
200408034 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/20/2004
200408034 4945.04-04 Grants to Individuals 02/20/2004
200408033 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 02/20/2004
200408033 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/20/2004
200408033 4941.04-00 Definition of Self-Dealing 02/20/2004
200408033 4942.03-05 Qualifying Distribution 02/20/2004
200408033 4943.03-00 Definition of Excess Business Holdings 02/20/2004
200408033 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/20/2004
200408033 4945.04-05 Grants to Organizations 02/20/2004
200408033 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/20/2004
200408033 4945.04-04 Grants to Individuals 02/20/2004
200408032 4975.04-02 ESOP Loans 02/20/2004
200408031 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/20/2004

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