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
200116055 414.09-00 Certain Employee Contributions 04/20/2001
200116054 4942.03-07 Set-Asides 04/20/2001
200116053 9100.00-00 Extension of Time for Making Certain Elections 04/20/2001
200116052 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/20/2001
200116051 409.01-09 Definition of Employer Securities 04/20/2001
200116050 401.29-00 Cash or Deferred Arrangements 04/20/2001
200116049 414.09-00 Certain Employee Contributions 04/20/2001
200116048 507.00-00 Termination of Private Foundation Status 04/20/2001
200116048 501.03-02 Foundations 04/20/2001
200116048 509.03-00 Continuation of Private Foundation Status 04/20/2001
200116048 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/20/2001
200116048 4941.04-00 Definition of Self-Dealing 04/20/2001
200116048 4942.03-05 Qualifying Distribution 04/20/2001
200116048 4943.00-00 Excise Taxes on Excess Business Holdings 04/20/2001
200116048 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/20/2001
200116048 4945.04-06 Expenditure Responsibility 04/20/2001
200116048 6033.02-01 Private Foundation 04/20/2001
200116047 4941.04-00 Definition of Self-Dealing 04/20/2001
200116046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/20/2001
200116046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/20/2001
200116045 4945.00-00 Excise Taxes on Taxable Expenditures 04/20/2001
200116044 9999.98-00 Not Able to Identify Under Present List 04/20/2001
200116043 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/20/2001
200116043 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/20/2001
200116042 197.01-00 Certain Elections for Intangible Property 04/20/2001

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