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 |
|---|---|---|---|
| 199913043 | 507.00-00 | Termination of Private Foundation Status | 04/02/1999 |
| 199913043 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 04/02/1999 |
| 199913043 | 4941.04-00 | Definition of Self-Dealing | 04/02/1999 |
| 199913043 | 4942.03-05 | Qualifying Distribution | 04/02/1999 |
| 199913043 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/02/1999 |
| 199913043 | 4945.04-06 | Expenditure Responsibility | 04/02/1999 |
| 199913042 | 4945.04-04 | Grants to Individuals | 04/02/1999 |
| 199913041 | 115.00-00 | Income of States, Municipalities, etc. | 04/02/1999 |
| 199913040 | 4941.04-00 | Definition of Self-Dealing | 04/02/1999 |
| 199913039 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913038 | 1362.00-00 | Election by Small Business Corporation | 04/02/1999 |
| 199913037 | 263A.01-01 | Production Activities | 04/02/1999 |
| 199913037 | 471.04-00 | Lower of Cost or Market | 04/02/1999 |
| 199913036 | 9999.98-00 | Not Able to Identify Under Present List | 04/02/1999 |
| 199913035 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 04/02/1999 |
| 199913035 | 509.02-00 | Exceptions to Private Foundation Status | 04/02/1999 |
| 199913035 | 509.02-01 | Publicly Supported Organizations | 04/02/1999 |
| 199913035 | 509.02-02 | Supporting Organizations | 04/02/1999 |
| 199913035 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/02/1999 |
| 199913035 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 04/02/1999 |
| 199913035 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/02/1999 |
| 199913034 | 507.00-00 | Termination of Private Foundation Status | 04/02/1999 |
| 199913033 | 1362.04-00 | Inadvertent Terminations | 04/02/1999 |
| 199913032 | 162.05-23 | Release From Contract | 04/02/1999 |
| 199913032 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 04/02/1999 |
