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
200027054 509.01-01 Private Foundation 07/07/2000
200027054 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/07/2000
200027054 4941.04-00 Definition of Self-Dealing 07/07/2000
200027054 4942.03-05 Qualifying Distribution 07/07/2000
200027054 4942.03-06 Contributions to "Pass-Through" Organizations 07/07/2000
200027054 4943.00-00 Excise Taxes on Excess Business Holdings 07/07/2000
200027054 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/07/2000
200027054 4945.04-06 Expenditure Responsibility 07/07/2000
200027053 6212.00-00 Notice of Deficiency 07/07/2000
200027052 6013.04-01 Innocent Spouse Relief 07/07/2000
200027052 6404.00-00 Abatements 07/07/2000
200027051 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/07/2000
200027051 6091.01-00 General Rules for Income Tax Returns 07/07/2000
200027051 6511.01-00 Limitation of Amount 07/07/2000
200027051 6611.07-00 Exception for Refunds Within 45 Days 07/07/2000
200027050 17.00.00-00 COMPROMISE AND SETTLEMENT 07/07/2000
200027049 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/07/2000
200027047 162.08-06 Commuting 07/07/2000
200027046 51.06.00-00 LIENS: Estate tax liens 07/07/2000
200027045 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 07/07/2000
200027044 61.00-00 Gross Income v. Not Gross Income 07/07/2000
200027044 83.00-00 Property Transferred in Connection With Performance of Services 07/07/2000
200027044 402.01-00 Exempt Trust 07/07/2000
200027044 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 07/07/2000
200027043 1362.01-03 Late Elections 07/07/2000

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