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
200003053 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/21/2000
200003053 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/21/2000
200003052 115.00-00 Income of States, Municipalities, etc. 01/21/2000
200003051 4941.04-00 Definition of Self-Dealing 01/21/2000
200003050 9100.09-00 Section 442; Accounting Periods 01/21/2000
200003049 507.00-00 Termination of Private Foundation Status 01/21/2000
200003048 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/21/2000
200003048 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/21/2000
200003048 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/21/2000
200003048 514.00-00 Unrelated Debt-Financed Income 01/21/2000
200003047 4945.00-00 Excise Taxes on Taxable Expenditures 01/21/2000
200003046 4945.00-00 Excise Taxes on Taxable Expenditures 01/21/2000
200003045 4945.00-00 Excise Taxes on Taxable Expenditures 01/21/2000
200003044 1361.00-00 Definitions 01/21/2000
200003043 83.13-00 Rabbi Trusts 01/21/2000
200003043 457.05-00 Eligible Deferred Compensation Plan Defined 01/21/2000
200003043 671.02-00 Persons Treated as Grantors 01/21/2000
200003043 677.00-00 Income for Benefit of Grantor 01/21/2000
200003042 09.24.00-00 BANKRUPTCY CODE CASES: Jurisdiction of bankruptcy court 01/21/2000
200003041 1362.01-03 Late Elections 01/21/2000
200003040 1362.01-03 Late Elections 01/21/2000
200003039 165.06-02 Securities In Affiliated Corporations 01/21/2000
200003038 468.02-00 Establishment of Reserves 01/21/2000
200003038 481.00-00 Adjustments Required by Changes in Method of Accounting 01/21/2000
200003037 42.04-02 Existing Buildings 01/21/2000

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