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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.
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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 |
|---|---|---|---|
| 200103082 | 4945.04-06 | Expenditure Responsibility | 01/19/2001 |
| 200103081 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/19/2001 |
| 200103080 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/19/2001 |
| 200103079 | 507.00-00 | Termination of Private Foundation Status | 01/19/2001 |
| 200103078 | 72.20-04 | Substantially Equal Payments | 01/19/2001 |
| 200103077 | 412.07-00 | Accrued Benefit Waiver | 01/19/2001 |
| 200103076 | 507.00-00 | Termination of Private Foundation Status | 01/19/2001 |
| 200103076 | 501.03-02 | Foundations | 01/19/2001 |
| 200103076 | 509.03-00 | Continuation of Private Foundation Status | 01/19/2001 |
| 200103076 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/19/2001 |
| 200103076 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 01/19/2001 |
| 200103076 | 4941.04-00 | Definition of Self-Dealing | 01/19/2001 |
| 200103076 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 01/19/2001 |
| 200103076 | 4945.04-06 | Expenditure Responsibility | 01/19/2001 |
| 200103076 | 6033.02-01 | Private Foundation | 01/19/2001 |
| 200103076 | 6043.01-00 | Exempt Organizations | 01/19/2001 |
| 200103075 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 01/19/2001 |
| 200103075 | 414.00-00 | Definitions and Special Rules | 01/19/2001 |
| 200103075 | 3401.00-00 | Definitions | 01/19/2001 |
| 200103074 | 6330.00-00 | Collection Due Process - Levy | 01/19/2001 |
| 200103073 | 55.03-00 | Alternative Minimum Taxable Income | 01/19/2001 |
| 200103072 | 6012.01-00 | Individuals | 01/19/2001 |
| 200103071 | 9999.98-00 | Not Able to Identify Under Present List | 01/19/2001 |
| 200103070 | 45B.00-00 | FICA Tax Credit on Employee Tips | 01/19/2001 |
| 200103070 | 3401.04-01 | Employer v. Not an Employer | 01/19/2001 |
