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
200124023 507.00-00 Termination of Private Foundation Status 06/15/2001
200124023 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/15/2001
200124023 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001
200124023 4942.00-00 Taxes on Failure to Distribute Income 06/15/2001
200124023 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/15/2001
200124023 4945.00-00 Excise Taxes on Taxable Expenditures 06/15/2001
200124022 501.03-33 Lessening the Burdens of Government 06/15/2001
200124022 513.04-00 Sales and Service to Public 06/15/2001
200124021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2001
200124020 17.40.00-00 COMPROMISE AND SETTLEMENT: Statutory provisions 06/15/2001
200124019 61.39-00 Who is the Taxpayer 06/15/2001
200124019 6402.00-00 Authority to Make Credits or Refunds 06/15/2001
200124019 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 06/15/2001
200124018 51.08.00-00 LIENS: Foreclosure 06/15/2001
200124017 3121.16-01 Employer Contributions 06/15/2001
200124017 6413.01-00 Adjustment of Tax 06/15/2001
200124016 1291.06-02 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 06/15/2001
200124016 1297.02-00 Stock in Former PFIC 06/15/2001
200124015 860D.01-00 Election 06/15/2001
200124015 9100.00-00 Extension of Time for Making Certain Elections 06/15/2001
200124014 6404.06-00 Abatement of Interest 06/15/2001
200124014 6404.06-02 Interest Attributable to a Deficiency 06/15/2001
200124014 6601.01-00 Interest on Deficiencies 06/15/2001
200124013 1362.01-03 Late Elections 06/15/2001
200124012 2601.00-00 Tax On Generation Skipping Transfers 06/15/2001

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