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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숫자 UILC 주제 출시일
200047001 2601.00-00 Tax On Generation Skipping Transfers 11/24/2000
200046041 507.00-00 Termination of Private Foundation Status 11/17/2000
200046041 501.03-02 Foundations 11/17/2000
200046041 509.01-01 Private Foundation 11/17/2000
200046041 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/17/2000
200046041 4941.04-00 Definition of Self-Dealing 11/17/2000
200046041 4942.03-05 Qualifying Distribution 11/17/2000
200046041 4942.03-06 Contributions to "Pass-Through" Organizations 11/17/2000
200046041 4943.00-00 Excise Taxes on Excess Business Holdings 11/17/2000
200046041 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/17/2000
200046041 4945.04-06 Expenditure Responsibility 11/17/2000
200046040 170.07-02 Educational Organizations 11/17/2000
200046040 170.07-06 Publicly Supported Organizations 11/17/2000
200046040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/17/2000
200046040 415.02-04 403(b) Contracts 11/17/2000
200046039 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/17/2000
200046038 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 11/17/2000
200046037 6402.02-00 Refund Subject to Off-Set 11/17/2000
200046036 9999.98-00 Not Able to Identify Under Present List 11/17/2000
200046035 9114.03-12 France 11/17/2000
200046035 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/17/2000
200046034 9114.03-12 France 11/17/2000
200046034 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/17/2000
200046033 42.10-00 Recapture of Credit 11/17/2000
200046032 1362.01-03 Late Elections 11/17/2000

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