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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200022055 4945.00-00 Excise Taxes on Taxable Expenditures 06/02/2000
200022055 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 06/02/2000
200022041 1362.01-03 Late Elections 06/02/2000
200022042 42.08-04 Buildings Financed with Tax-Exempt Bonds 06/02/2000
200022018 832.05-00 Premiums Earned 06/02/2000
200022007 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/02/2000
200022007 1402.00-00 Definitions 06/02/2000
200022007 1401.00-00 Rate and Applicability of Self-Employment Tax 06/02/2000
200022007 167.00-00 Depreciation 06/02/2000
200021024 877.01-00 Principal Purpose--the Avoidance of Tax 05/26/2000
200021044 355.01-00 Spin-Off 05/26/2000
200021057 507.01-00 Termination Under Section 507(a)(1) 05/26/2000
200021057 501.03-02 Foundations 05/26/2000
200021057 509.01-01 Private Foundation 05/26/2000
200021057 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 05/26/2000
200021057 4941.04-00 Definition of Self-Dealing 05/26/2000
200021057 4942.03-05 Qualifying Distribution 05/26/2000
200021057 4945.04-06 Expenditure Responsibility 05/26/2000
200021057 6033.02-01 Private Foundation 05/26/2000
200021057 6043.01-00 Exempt Organizations 05/26/2000
200021017 1362.01-03 Late Elections 05/26/2000
200021010 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/26/2000
200021013 167.00-00 Depreciation 05/26/2000
200021010 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 05/26/2000
200021019 368.03-00 Stock for Property (Type "C") 05/26/2000