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
200117043 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/27/2001
200117042 501.03-02 Foundations 04/27/2001
200117042 507.01-00 Termination Under Section 507(a)(1) 04/27/2001
200117042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/27/2001
200117042 4941.04-00 Definition of Self-Dealing 04/27/2001
200117042 4943.03-00 Definition of Excess Business Holdings 04/27/2001
200117042 4944.03-00 Exception for Program-Related Investments 04/27/2001
200117042 4945.04-00 Definition of Taxable Expenditure 04/27/2001
200117041 4942.00-00 Taxes on Failure to Distribute Income 04/27/2001
200117041 4941.04-00 Definition of Self-Dealing 04/27/2001
200117041 4942.03-05 Qualifying Distribution 04/27/2001
200117041 4945.04-06 Expenditure Responsibility 04/27/2001
200117041 4946.02-00 Foundation Manager 04/27/2001
200117041 6043.01-00 Exempt Organizations 04/27/2001
200117040 4371.03-00 Reinsurance 04/27/2001
200117038 79.03-00 Inclusion in Employee Income 04/27/2001
200117038 79.04-00 Determination of Cost of Insurance 04/27/2001
200117038 457.01-00 Year of Inclusion in Gross Income 04/27/2001
200117038 408.00-00 Individual Retirement Accounts 04/27/2001
200117038 125.00-00 Cafeteria Plans 04/27/2001
200117038 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/27/2001
200117038 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/27/2001
200117038 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 04/27/2001
200117038 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 04/27/2001
200117037 9999.98-00 Not Able to Identify Under Present List 04/27/2001

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