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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编号 UILC 主题 发布日期
200035035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/01/2000
200035034 507.00-00 Termination of Private Foundation Status 09/01/2000
200035034 501.03-02 Foundations 09/01/2000
200035034 509.01-01 Private Foundation 09/01/2000
200035034 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 09/01/2000
200035034 4941.04-00 Definition of Self-Dealing 09/01/2000
200035034 4942.03-05 Qualifying Distribution 09/01/2000
200035034 4942.03-06 Contributions to "Pass-Through" Organizations 09/01/2000
200035034 4943.00-00 Excise Taxes on Excess Business Holdings 09/01/2000
200035034 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/01/2000
200035034 4945.04-06 Expenditure Responsibility 09/01/2000
200035033 414.09-00 Certain Employee Contributions 09/01/2000
200035032 877.01-00 Principal Purpose--the Avoidance of Tax 09/01/2000
200035031 332.00-00 Complete Liquidation of Subsidiaries 09/01/2000
200035031 7701.00-00 Definitions 09/01/2000
200035030 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/01/2000
200035030 9100.00-00 Extension of Time for Making Certain Elections 09/01/2000
200035029 9114.03-19 Ireland 09/01/2000
200035029 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/01/2000
200035028 1362.04-00 Inadvertent Terminations 09/01/2000
200035027 9114.03-06 Canada 09/01/2000
200035026 1362.01-03 Late Elections 09/01/2000
200035025 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035024 936.00-00 Puerto Rico and Possession Tax Credit 09/01/2000
200035023 1362.01-03 Late Elections 09/01/2000

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