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
200105001 642.01-00 Foreign Tax Credit 02/02/2001
200104038 501.07-05 Business with Nonmembers 01/26/2001
200104038 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 01/26/2001
200104038 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/26/2001
200104037 507.00-00 Termination of Private Foundation Status 01/26/2001
200104037 501.03-02 Foundations 01/26/2001
200104037 509.03-00 Continuation of Private Foundation Status 01/26/2001
200104037 4942.03-05 Qualifying Distribution 01/26/2001
200104037 4945.04-06 Expenditure Responsibility 01/26/2001
200104036 507.00-00 Termination of Private Foundation Status 01/26/2001
200104036 501.03-02 Foundations 01/26/2001
200104036 509.03-00 Continuation of Private Foundation Status 01/26/2001
200104036 4942.03-05 Qualifying Distribution 01/26/2001
200104036 4945.04-06 Expenditure Responsibility 01/26/2001
200104035 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 01/26/2001
200104034 4942.03-07 Set-Asides 01/26/2001
200104033 401.06-01 In General 01/26/2001
200104032 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/26/2001
200104032 4941.04-00 Definition of Self-Dealing 01/26/2001
200104032 4942.03-05 Qualifying Distribution 01/26/2001
200104032 4944.05-00 Definitions 01/26/2001
200104032 4945.04-00 Definition of Taxable Expenditure 01/26/2001
200104031 512.01-01 Rents and Royalties 01/26/2001
200104031 1245.01-03 Section 1245 Property 01/26/2001
200104030 468B.02-00 Taxation of Designated Settlement Funds 01/26/2001