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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숫자 UILC 주제 출시일
200435006 2518.01-01 Time Limit 08/27/2004
200435006 61.00-00 Gross Income v. Not Gross Income 08/27/2004
200435005 355.01-00 Spin-Off 08/27/2004
200435004 1362.01-03 Late Elections 08/27/2004
200435004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/27/2004
200435003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/27/2004
200435002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/27/2004
200435002 368.04-00 Assets for Control of Transferee (Type "D") 08/27/2004
200435001 170.00-00 Charitable, Etc. Contributions and Gifts 08/27/2004
200434029 265.08-00 Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest 08/20/2004
200434029 291.01-01 Certain Financial Institutions Preference Items 08/20/2004
200434029 291.03-01 Financial Institution Preference Item 08/20/2004
200434028 150.04-00 Qualified Scholarship Funding Bond 08/20/2004
200434028 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 08/20/2004
200434028 512.01-00 Exception, Additions, and Limitations on Unrelated Income 08/20/2004
200434028 4942.05-02 Functionally Related Business 08/20/2004
200434027 408.03-00 Rollover Contributions 08/20/2004
200434026 4942.00-00 Taxes on Failure to Distribute Income 08/20/2004
200434025 408.03-00 Rollover Contributions 08/20/2004
200434024 412.06-00 Minimum Funding Waiver 08/20/2004
200434023 412.06-00 Minimum Funding Waiver 08/20/2004
200434022 402.07-00 Unrealized Appreciation of Employer's Securities 08/20/2004
200434021 265.08-00 Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest 08/20/2004
200434021 291.01-01 Certain Financial Institutions Preference Items 08/20/2004
200434021 291.03-01 Financial Institution Preference Item 08/20/2004

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