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
200107037 501.03-02 Foundations 02/16/2001
200107037 509.03-00 Continuation of Private Foundation Status 02/16/2001
200107037 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/16/2001
200107037 4941.04-00 Definition of Self-Dealing 02/16/2001
200107037 4942.03-03 Minimum Investment Return 02/16/2001
200107037 4942.03-05 Qualifying Distribution 02/16/2001
200107037 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/16/2001
200107037 4945.04-06 Expenditure Responsibility 02/16/2001
200107037 6033.02-01 Private Foundation 02/16/2001
200107036 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/16/2001
200107036 4946.01-00 Disqualified Person 02/16/2001
200107035 6011.06-00 Form of Return 02/16/2001
200107035 6065.06-00 Jurat Deleted 02/16/2001
200107034 6702.00-00 Frivolous Income Tax Return 02/16/2001
200107033 9999.00-00 Miscellaneous Issues 02/16/2001
200107032 7603.00-00 Service of Summons 02/16/2001
200107031 355.01-00 Spin-Off 02/16/2001
200107031 368.04-00 Assets for Control of Transferee (Type "D") 02/16/2001
200107030 1362.04-00 Inadvertent Terminations 02/16/2001
200107029 1362.01-03 Late Elections 02/16/2001
200107028 457.01-00 Year of Inclusion in Gross Income 02/16/2001
200107028 457.05-00 Eligible Deferred Compensation Plan Defined 02/16/2001
200107028 457.12-02 Custodial Accounts and Contracts 02/16/2001
200107027 3406.00-00 Backup Withholding 02/16/2001
200107027 6724.00-00 Waiver; Definitions and Special Rules 02/16/2001