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
200047012 481.00-00 Adjustments Required by Changes in Method of Accounting 11/24/2000
200047011 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/24/2000
200047011 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 11/24/2000
200047011 1223.00-00 Holding Period of Capital Assets 11/24/2000
200047010 9100.09-00 Section 442; Accounting Periods 11/24/2000
200047009 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047008 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047007 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047006 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047005 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047004 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047003 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047002 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200047001 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200046041 507.00-00 Termination of Private Foundation Status 11/17/2000
200046041 501.03-02 Foundations 11/17/2000
200046041 509.01-01 Private Foundation 11/17/2000
200046041 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/17/2000
200046041 4941.04-00 Definition of Self-Dealing 11/17/2000
200046041 4942.03-05 Qualifying Distribution 11/17/2000
200046041 4942.03-06 Contributions to "Pass-Through" Organizations 11/17/2000
200046041 4943.00-00 Excise Taxes on Excess Business Holdings 11/17/2000
200046041 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/17/2000
200046041 4945.04-06 Expenditure Responsibility 11/17/2000