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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200241049 | 507.00-00 | Termination of Private Foundation Status | 10/11/2002 |
| 200241049 | 509.03-00 | Continuation of Private Foundation Status | 10/11/2002 |
| 200241049 | 4941.04-00 | Definition of Self-Dealing | 10/11/2002 |
| 200241049 | 4942.00-00 | Taxes on Failure to Distribute Income | 10/11/2002 |
| 200241049 | 4945.04-06 | Expenditure Responsibility | 10/11/2002 |
| 200241048 | 4941.04-00 | Definition of Self-Dealing | 10/11/2002 |
| 200241047 | 4941.04-00 | Definition of Self-Dealing | 10/11/2002 |
| 200241047 | 4943.04-00 | Other Definitions and Rules | 10/11/2002 |
| 200241047 | 4946.01-00 | Disqualified Person | 10/11/2002 |
| 200241046 | 414.09-00 | Certain Employee Contributions | 10/11/2002 |
| 200241045 | 414.09-00 | Certain Employee Contributions | 10/11/2002 |
| 200241044 | 2033.00-00 | Property in Which Decedent Had an Interest | 10/11/2002 |
| 200241044 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 10/11/2002 |
| 200241044 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 10/11/2002 |
| 200241044 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 10/11/2002 |
| 200241044 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 10/11/2002 |
| 200241044 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 10/11/2002 |
| 200241044 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 10/11/2002 |
| 200241044 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 10/11/2002 |
| 200241044 | 170.12-00 | Disallowance of Deduction | 10/11/2002 |
| 200241044 | 4941.04-00 | Definition of Self-Dealing | 10/11/2002 |
| 200241043 | 2642.00-00 | Inclusion Ratio | 10/11/2002 |
| 200241043 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2002 |
| 200241042 | 41.01-00 | Alternative Incremental Credit | 10/11/2002 |
| 200241041 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/11/2002 |
