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
200004006 988.02-03 Payables and Receivables 01/28/2000
200004005 446.03-04 Other Methods and Combinations of Methods 01/28/2000
200004005 1012.12-00 Real Estate 01/28/2000
200004004 446.04-03 Consent Needed 01/28/2000
200004002 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/28/2000
200004001 170.00-00 Charitable, Etc. Contributions and Gifts 01/28/2000
200004001 274.13-02 Skyboxes 01/28/2000
200004001 1366.00-00 Pass-Thru of Items to Shareholders 01/28/2000
200003059 642.03-00 Charitable Deduction 01/21/2000
200003059 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 01/21/2000
200003059 2522.02-04 Guaranteed Annuity and Unitrust Interests 01/21/2000
200003058 402.07-00 Unrealized Appreciation of Employer's Securities 01/21/2000
200003057 408.09-00 Simplified Employee Pensions 01/21/2000
200003056 507.00-00 Termination of Private Foundation Status 01/21/2000
200003056 501.03-02 Foundations 01/21/2000
200003056 509.01-01 Private Foundation 01/21/2000
200003056 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/21/2000
200003056 4941.04-00 Definition of Self-Dealing 01/21/2000
200003056 4942.03-05 Qualifying Distribution 01/21/2000
200003056 4943.00-00 Excise Taxes on Excess Business Holdings 01/21/2000
200003056 4944.00-00 Excise Tax on "Jeopardizing" Investments 01/21/2000
200003056 4945.04-06 Expenditure Responsibility 01/21/2000
200003056 6033.02-01 Private Foundation 01/21/2000
200003055 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/21/2000
200003054 4976.01-00 Disqualified Benefits 01/21/2000

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