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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숫자 UILC 주제 출시일
200049037 509.01-01 Private Foundation 12/08/2000
200049037 4941.04-00 Definition of Self-Dealing 12/08/2000
200049037 4942.03-05 Qualifying Distribution 12/08/2000
200049037 4942.03-06 Contributions to "Pass-Through" Organizations 12/08/2000
200049037 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/08/2000
200049037 4945.04-06 Expenditure Responsibility 12/08/2000
200049036 6033.01-00 Exempt v. Non Exempt From Filing 12/08/2000
200049035 6033.01-00 Exempt v. Non Exempt From Filing 12/08/2000
200049034 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/08/2000
200049034 351.00-00 Transfer to Corporation Controlled by Transferor 12/08/2000
200049034 731.00-00 Extent of Recognition of Gain or Loss on Distribution 12/08/2000
200049033 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/08/2000
200049033 351.00-00 Transfer to Corporation Controlled by Transferor 12/08/2000
200049033 731.00-00 Extent of Recognition of Gain or Loss on Distribution 12/08/2000
200049032 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/08/2000
200049032 351.00-00 Transfer to Corporation Controlled by Transferor 12/08/2000
200049032 731.00-00 Extent of Recognition of Gain or Loss on Distribution 12/08/2000
200049031 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/08/2000
200049031 351.00-00 Transfer to Corporation Controlled by Transferor 12/08/2000
200049031 731.00-00 Extent of Recognition of Gain or Loss on Distribution 12/08/2000
200049030 368.00-00 Definitions Relating to Corporate Reorganizations 12/08/2000
200049029 468A.04-02 Revised Schedules 12/08/2000
200049028 468A.04-02 Revised Schedules 12/08/2000
200049027 468A.04-02 Revised Schedules 12/08/2000
200049026 351.01-00 Control v. No Control by Transferor 12/08/2000

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