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
200211052 501.03-25 Social Welfare Groups (See Also 0501.04-00) 03/15/2002
200211052 514.06-00 Definitions--Debt-Financed Property 03/15/2002
200211051 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2002
200211051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/15/2002
200211051 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/15/2002
200211051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2002
200211051 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/15/2002
200211050 4972.04-00 Tax on Nondeductible Contributions to Qualified Employer Plans 03/15/2002
200211049 401.29-02 Special Distribution Requirements 03/15/2002
200211048 408.00-00 Individual Retirement Accounts 03/15/2002
200211048 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/15/2002
200211047 408.00-00 Individual Retirement Accounts 03/15/2002
200211046 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/15/2002
200211045 9999.98-00 Not Able to Identify Under Present List 03/15/2002
200211044 7512.00-00 Separate Accounting for Certain Collected Taxes, etc. 03/15/2002
200211043 451.08-00 Tax Refunds 03/15/2002
200211042 61.00-00 Gross Income v. Not Gross Income 03/15/2002
200211042 61.49-01 Capital Gain v. Ordinary Income 03/15/2002
200211042 1221.00-00 Capital Asset v. Not a Capital Asset 03/15/2002
200211041 162.05-03 Compromise Settlement of Claims 03/15/2002
200211040 6751.00-00 Procedural Requirements for Notices of Penalties and Approval of Penalty Assessments 6662.01-00|Negligence 03/15/2002
200211040 6662.02-00 Substantial Understatement of Income Tax 03/15/2002
200211039 3231.01-00 Employers v. Not Employers 03/15/2002
200211038 3231.01-00 Employers v. Not Employers 03/15/2002