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
200106041 4945.05-00 Other Definitions 02/09/2001
200106040 507.00-00 Termination of Private Foundation Status 02/09/2001
200106040 509.03-00 Continuation of Private Foundation Status 02/09/2001
200106040 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/09/2001
200106040 4941.04-00 Definition of Self-Dealing 02/09/2001
200106040 4942.03-05 Qualifying Distribution 02/09/2001
200106039 72.20-04 Substantially Equal Payments 02/09/2001
200106038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 02/09/2001
200106036 472.01-00 Election 02/09/2001
200106036 9100.11-00 Section 472; LIFO Election 02/09/2001
200106035 472.01-00 Election 02/09/2001
200106035 9100.11-00 Section 472; LIFO Election 02/09/2001
200106035 703.05-00 Partnership Elections 02/09/2001
200106035 6031.00-00 Return of Partnership Income 02/09/2001
200106034 1362.02-03 Passive Investment Income 02/09/2001
200106033 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/09/2001
200106032 6041.06-00 Exceptions 02/09/2001
200106031 1362.01-03 Late Elections 02/09/2001
200106030 1362.02-03 Passive Investment Income 02/09/2001
200106029 2207A.02-00 Recovery With Respect to Gift Tax 02/09/2001
200106029 2519.00-00 Disposition of Certain Life Estates 02/09/2001
200106029 2511.10-00 Transfer of Life Estate or Other Right Over Income 02/09/2001
200106028 1362.00-00 Election by Small Business Corporation 02/09/2001
200106027 1362.01-03 Late Elections 02/09/2001

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