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 |
|---|---|---|---|
| 200234066 | 4945.04-06 | Expenditure Responsibility | 08/23/2002 |
| 200234066 | 6033.02-01 | Private Foundation | 08/23/2002 |
| 200234065 | 507.00-00 | Termination of Private Foundation Status | 08/23/2002 |
| 200234065 | 501.03-02 | Foundations | 08/23/2002 |
| 200234065 | 509.03-00 | Continuation of Private Foundation Status | 08/23/2002 |
| 200234065 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/23/2002 |
| 200234065 | 4941.04-00 | Definition of Self-Dealing | 08/23/2002 |
| 200234065 | 4942.03-05 | Qualifying Distribution | 08/23/2002 |
| 200234065 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 08/23/2002 |
| 200234065 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/23/2002 |
| 200234065 | 4945.04-06 | Expenditure Responsibility | 08/23/2002 |
| 200234065 | 6033.02-01 | Private Foundation | 08/23/2002 |
| 200234064 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/23/2002 |
| 200234063 | 41.55-05 | Controlled Groups of Corporations | 08/23/2002 |
| 200234063 | 41.55-09 | Certain Acquisitions and Dispositions | 08/23/2002 |
| 200234062 | 2601.03-01 | Irrevocable Trusts | 08/23/2002 |
| 200234062 | 1361.00-00 | Definitions | 08/23/2002 |
| 200234061 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/23/2002 |
| 200234061 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/23/2002 |
| 200234060 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 08/23/2002 |
| 200234059 | 1362.01-03 | Late Elections | 08/23/2002 |
| 200234058 | 1362.01-03 | Late Elections | 08/23/2002 |
| 200234057 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2002 |
| 200234056 | 61.00-00 | Gross Income v. Not Gross Income | 08/23/2002 |
| 200234056 | 61.03-00 | Loan or Mortgage v. Sale | 08/23/2002 |
