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
200043050 4945.04-05 Grants to Organizations 10/27/2000
200043050 4945.04-06 Expenditure Responsibility 10/27/2000
200043049 419.03-00 Welfare Benefit Fund 10/27/2000
200043049 419.12-02 Collectively Bargained Funds 10/27/2000
200043049 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 10/27/2000
200043049 512.10-00 Modifications 10/27/2000
200043048 4945.00-00 Excise Taxes on Taxable Expenditures 10/27/2000
200043047 4941.04-00 Definition of Self-Dealing 10/27/2000
200043046 17.07.00-00 COMPROMISE AND SETTLEMENT: Basis for compromise 10/27/2000
200043045 355.01-00 Spin-Off 10/27/2000
200043045 368.04-00 Assets for Control of Transferee (Type "D") 10/27/2000
200043044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/27/2000
200043043 1362.01-03 Late Elections 10/27/2000
200043042 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/27/2000
200043041 2601.00-00 Tax On Generation Skipping Transfers 10/27/2000
200043040 1362.01-03 Late Elections 10/27/2000
200043039 642.03-00 Charitable Deduction 10/27/2000
200043039 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 10/27/2000
200043039 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/27/2000
200043039 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 10/27/2000
200043039 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 10/27/2000
200043039 2601.00-00 Tax On Generation Skipping Transfers 10/27/2000
200043038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/27/2000
200043037 280G.00-00 Golden Parachute Payments 10/27/2000
200043037 280G.01-00 Definitions 10/27/2000

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