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
200347013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/21/2003
200347013 355.01-01 Split-Off 11/21/2003
200347012 1362.04-00 Inadvertent Terminations 11/21/2003
200347011 2601.00-00 Tax On Generation Skipping Transfers 11/21/2003
200347010 104.02-00 Workmen's Compensation 11/21/2003
200347009 141.01-01 Business Use Test 11/21/2003
200347008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/21/2003
200347007 1362.04-00 Inadvertent Terminations 11/21/2003
200347006 1362.04-00 Inadvertent Terminations 11/21/2003
200347005 1362.04-00 Inadvertent Terminations 11/21/2003
200347004 131.00-00 Certain Foster Care Payments 11/21/2003
200347004 3401.04-01 Employer v. Not an Employer 11/21/2003
200347003 132.08-04 Parking 11/21/2003
200347002 861.09-06 Asset Method of Apportionment 11/21/2003
200347001 355.01-00 Spin-Off 11/21/2003
200346032 408.00-00 Individual Retirement Accounts 11/14/2003
200346031 412.06-00 Minimum Funding Waiver 11/14/2003
200346030 412.06-00 Minimum Funding Waiver 11/14/2003
200346029 412.06-00 Minimum Funding Waiver 11/14/2003
200346028 412.06-00 Minimum Funding Waiver 11/14/2003
200346027 412.06-00 Minimum Funding Waiver 11/14/2003
200346026 413.02-00 Deduction Limitations 11/14/2003
200346025 408.00-00 Individual Retirement Accounts 11/14/2003
200346024 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 11/14/2003
200346023 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 11/14/2003