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
200238050 501.03-02 Foundations 09/20/2002
200238050 509.03-00 Continuation of Private Foundation Status 09/20/2002
200238050 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/20/2002
200238050 4941.04-00 Definition of Self-Dealing 09/20/2002
200238050 4942.03-05 Qualifying Distribution 09/20/2002
200238050 4945.04-06 Expenditure Responsibility 09/20/2002
200238049 507.00-00 Termination of Private Foundation Status 09/20/2002
200238048 507.00-00 Termination of Private Foundation Status 09/20/2002
200238047 61.32-00 Indians 09/20/2002
200238046 468A.00-00 Special Rules for Decommissioning Cost 09/20/2002
200238045 269.07-00 Consolidated Returns 09/20/2002
200238044 6038A.02-01 Related Party 09/20/2002
200238043 50.36.00-00 LEVY: Wrongful 09/20/2002
200238042 6502.00-00 Collection After Assessment (Timely v. Not Timely) 09/20/2002
200238041 170.14-00 Qualified Conservation Contribution 09/20/2002
200238041 170.12-07 Expectation of Benefit 09/20/2002
200238041 164.03-00 Income Taxes 09/20/2002
200238041 162.05-15 Taxes 09/20/2002
200238041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
200238040 302.00-00 Distributions in Redemption of Stock 09/20/2002
200238039 2511.11-00 Gift of Remainder 09/20/2002
200238038 9100.09-00 Section 442; Accounting Periods 09/20/2002
200238037 338.01-02 Time in which Election must be made 09/20/2002
200238037 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/20/2002
200238036 1362.01-03 Late Elections 09/20/2002

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