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
200417035 509.00-00 Private Foundation Defined 04/23/2004
200417034 408.03-00 Rollover Contributions 04/23/2004
200417033 408.03-00 Rollover Contributions 04/23/2004
200417032 7610.00-00 Fees and Costs for Witnesses 04/23/2004
200417031 1362.01-03 Late Elections 04/23/2004
200417030 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 04/23/2004
200417029 1502.21-00 Consolidated Net Operating Loss Deduction 04/23/2004
200417029 9100.22-00 Other 04/23/2004
200417028 1362.01-03 Late Elections 04/23/2004
200417027 1362.01-03 Late Elections 04/23/2004
200417026 1362.01-03 Late Elections 04/23/2004
200417025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2004
200417024 1362.01-03 Late Elections 04/23/2004
200417024 7701.02-00 Partnerships v. Associations 04/23/2004
200417024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2004
200417023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/23/2004
200417022 62.02-00 Trade and Business Deductions of Employees 04/23/2004
200417022 62.02-02 Reimbursements 04/23/2004
200417022 274.03-00 Traveling 04/23/2004
200417022 274.08-00 Substantiation 04/23/2004
200417022 274.12-00 Business Meals 04/23/2004
200417021 1362.01-03 Late Elections 04/23/2004
200417020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004
200417020 355.01-01 Split-Off 04/23/2004
200417019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/23/2004