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
200125003 170.11-01 Reduction in General 06/22/2001
200125002 1362.01-03 Late Elections 06/22/2001
200125001 471.00-00 General Rule for Inventories 06/22/2001
200124030 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 06/15/2001
200124030 403.05-00 Rollover Amounts 06/15/2001
200124029 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001
200124029 4946.01-00 Disqualified Person 06/15/2001
200124028 401.06-00 Required Distributions 06/15/2001
200124027 507.00-00 Termination of Private Foundation Status 06/15/2001
200124026 507.00-00 Termination of Private Foundation Status 06/15/2001
200124025 414.08-00 Church Plan 06/15/2001
200124024 507.00-00 Termination of Private Foundation Status 06/15/2001
200124024 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001
200124023 507.00-00 Termination of Private Foundation Status 06/15/2001
200124023 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/15/2001
200124023 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001
200124023 4942.00-00 Taxes on Failure to Distribute Income 06/15/2001
200124023 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/15/2001
200124023 4945.00-00 Excise Taxes on Taxable Expenditures 06/15/2001
200124022 501.03-33 Lessening the Burdens of Government 06/15/2001
200124022 513.04-00 Sales and Service to Public 06/15/2001
200124021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2001
200124020 17.40.00-00 COMPROMISE AND SETTLEMENT: Statutory provisions 06/15/2001
200124019 61.39-00 Who is the Taxpayer 06/15/2001
200124019 6402.00-00 Authority to Make Credits or Refunds 06/15/2001