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
200028005 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/14/2000
200028004 358.00-00 Basis to Distributees 07/14/2000
200028003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/14/2000
200028002 6404.00-00 Abatements 07/14/2000
200028001 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 07/14/2000
200027064 408.00-00 Individual Retirement Accounts 07/07/2000
200027063 412.06-00 Minimum Funding Waiver 07/07/2000
200027062 72.04-00 Employee Annuities 07/07/2000
200027061 408.03-00 Rollover Contributions 07/07/2000
200027061 408.06-00 Distributions 07/07/2000
200027060 408.08-00 Tax Treatment of Accounts and Annuities 07/07/2000
200027059 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/07/2000
200027058 402.07-00 Unrealized Appreciation of Employer's Securities 07/07/2000
200027057 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 07/07/2000
200027057 512.01-00 Exception, Additions, and Limitations on Unrelated Income 07/07/2000
200027057 512.01-01 Rents and Royalties 07/07/2000
200027057 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/07/2000
200027057 509.02-01 Publicly Supported Organizations 07/07/2000
200027056 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/07/2000
200027056 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/07/2000
200027055 4941.04-00 Definition of Self-Dealing 07/07/2000
200027055 4942.03-05 Qualifying Distribution 07/07/2000
200027055 4945.04-05 Grants to Organizations 07/07/2000
200027054 507.00-00 Termination of Private Foundation Status 07/07/2000
200027054 501.03-02 Foundations 07/07/2000

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