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
200409003 2601.00-00 Tax On Generation Skipping Transfers 02/27/2004
200409002 2642.00-00 Inclusion Ratio 02/27/2004
200409002 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409001 302.00-00 Distributions in Redemption of Stock 02/27/2004
200409001 302.01-00 Not Essentially Equivalent to a Dividend 02/27/2004
200409001 302.01-04 Meaningful Reduction of Interest 02/27/2004
200409001 302.05-00 Constructive Ownership 02/27/2004
200408035 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 02/20/2004
200408035 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/20/2004
200408035 4941.04-00 Definition of Self-Dealing 02/20/2004
200408035 4942.03-05 Qualifying Distribution 02/20/2004
200408035 4943.03-00 Definition of Excess Business Holdings 02/20/2004
200408035 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/20/2004
200408035 4945.04-05 Grants to Organizations 02/20/2004
200408035 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/20/2004
200408035 4945.04-04 Grants to Individuals 02/20/2004
200408034 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 02/20/2004
200408034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/20/2004
200408034 4941.04-00 Definition of Self-Dealing 02/20/2004
200408034 4942.03-05 Qualifying Distribution 02/20/2004
200408034 4943.03-00 Definition of Excess Business Holdings 02/20/2004
200408034 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/20/2004
200408034 4945.04-05 Grants to Organizations 02/20/2004
200408034 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/20/2004
200408034 4945.04-04 Grants to Individuals 02/20/2004