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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.
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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200039003 | 2518.00-00 | Disclaimers | 09/29/2000 |
| 200039002 | 83.01-00 | When Includible in Gross Income | 09/29/2000 |
| 200039002 | 404.02-00 | Stock Bonus and Profit-Sharing Trusts | 09/29/2000 |
| 200039002 | 671.02-00 | Persons Treated as Grantors | 09/29/2000 |
| 200039002 | 402.02-00 | Non-Exempt Trust | 09/29/2000 |
| 200039002 | 451.14-00 | Constructive Receipt | 09/29/2000 |
| 200039002 | 677.00-00 | Income for Benefit of Grantor | 09/29/2000 |
| 200039001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/29/2000 |
| 200039001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/29/2000 |
| 200039001 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/29/2000 |
| 200038059 | 152.06-00 | Over 1/2 Support | 09/22/2000 |
| 200038058 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/22/2000 |
| 200038058 | 509.00-00 | Private Foundation Defined | 09/22/2000 |
| 200038058 | 150.00-00 | Definitions and Special Rules | 09/22/2000 |
| 200038058 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/22/2000 |
| 200038058 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 09/22/2000 |
| 200038057 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 09/22/2000 |
| 200038056 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/22/2000 |
| 200038055 | 402.08-01 | Rollover Lump Sums | 09/22/2000 |
| 200038054 | 501.09-03 | Inurement | 09/22/2000 |
| 200038054 | 4976.01-00 | Disqualified Benefits | 09/22/2000 |
| 200038053 | 4945.04-05 | Grants to Organizations | 09/22/2000 |
| 200038052 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 09/22/2000 |
| 200038051 | 162.05-03 | Compromise Settlement of Claims | 09/22/2000 |
| 200038051 | 401.04-00 | Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) | 09/22/2000 |
