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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編號 UILC 主題 發布日期
199905022 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905022 4941.04-00 Definition of Self-Dealing 02/05/1999
199905022 4942.03-05 Qualifying Distribution 02/05/1999
199905022 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999
199905022 4945.04-06 Expenditure Responsibility 02/05/1999
199905022 6033.02-01 Private Foundation 02/05/1999
199905023 507.00-00 Termination of Private Foundation Status 02/05/1999
199905023 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/05/1999
199905023 4941.04-00 Definition of Self-Dealing 02/05/1999
199905023 4942.03-05 Qualifying Distribution 02/05/1999
199905023 4944.00-00 Excise Tax on "Jeopardizing" Investments 02/05/1999
199905023 4945.04-06 Expenditure Responsibility 02/05/1999
199905023 6033.02-01 Private Foundation 02/05/1999
199905024 29.01-00 Allowance of Credit 02/05/1999
199905024 29.03-00 Definitions 02/05/1999
199905025 4941.03-00 Special Rules as to Liability 02/05/1999
199905025 4941.04-00 Definition of Self-Dealing 02/05/1999
199905025 501.22-00 Section 501(c)(22) Organizations 02/05/1999
199905026 115.00-00 Income of States, Municipalities, etc. 02/05/1999
199905027 507.00-00 Termination of Private Foundation Status 02/05/1999
199905027 507.04-00 Termination Under Section 507(b)(1)(B) 02/05/1999
199905027 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/05/1999
199905027 4945.00-00 Excise Taxes on Taxable Expenditures 02/05/1999
199905028 877.01-00 Principal Purpose--the Avoidance of Tax 02/05/1999
199905029 9999.98-00 Not Able to Identify Under Present List 02/05/1999

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