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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Номер UILC Тема Дата публикации
200233028 4942.03-05 Qualifying Distribution 08/16/2002
200233028 4943.00-00 Excise Taxes on Excess Business Holdings 08/16/2002
200233028 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/16/2002
200233028 4945.04-06 Expenditure Responsibility 08/16/2002
200233027 507.00-00 Termination of Private Foundation Status 08/16/2002
200233027 501.03-02 Foundations 08/16/2002
200233027 509.03-00 Continuation of Private Foundation Status 08/16/2002
200233027 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/16/2002
200233027 4941.04-00 Definition of Self-Dealing 08/16/2002
200233027 4942.03-05 Qualifying Distribution 08/16/2002
200233027 4943.00-00 Excise Taxes on Excess Business Holdings 08/16/2002
200233027 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/16/2002
200233027 4945.04-06 Expenditure Responsibility 08/16/2002
200233026 4945.00-00 Excise Taxes on Taxable Expenditures 08/16/2002
200233025 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/16/2002
200233024 501.03-12 Labor Organizations (See Also 0501.05-00) 08/16/2002
200233024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/16/2002
200233023 514.07-00 Acquisition Indebtedness 08/16/2002
200233022 71.00-00 Alimony--Separate Maintenance Payments 08/16/2002
200233022 215.00-00 Alimony, etc., Payments 08/16/2002
200233022 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 08/16/2002
200233022 2512.00-00 Valuation of Gifts 08/16/2002
200233021 2642.00-00 Inclusion Ratio 08/16/2002
200233021 9100.00-00 Extension of Time for Making Certain Elections 08/16/2002
200233020 1362.04-00 Inadvertent Terminations 08/16/2002