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
200330009 7805.01-01 Prospective Application of Rulings 07/25/2003
200330008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
200330008 1362.02-02 Ceases to be Small Business Corporation 07/25/2003
200330007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
200330007 1362.02-02 Ceases to be Small Business Corporation 07/25/2003
200330006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
200330006 1362.02-02 Ceases to be Small Business Corporation 07/25/2003
200330005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
200330005 1362.02-02 Ceases to be Small Business Corporation 07/25/2003
200330004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2003
200330004 1362.02-02 Ceases to be Small Business Corporation 07/25/2003
200330003 9100.00-00 Extension of Time for Making Certain Elections 07/25/2003
200330002 812.00-00 Definitions of Company's Share and Policyholder's Share 07/25/2003
200330001 41.55-05 Controlled Groups of Corporations 07/25/2003
200330001 41.55-09 Certain Acquisitions and Dispositions 07/25/2003
200329049 4942.03-03 Minimum Investment Return 07/18/2003
200329048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/18/2003
200329048 408.00-00 Individual Retirement Accounts 07/18/2003
200329047 408.00-00 Individual Retirement Accounts 07/18/2003
200329046 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/18/2003
200329045 468B.02-00 Taxation of Designated Settlement Funds 07/18/2003
200329044 1362.01-03 Late Elections 07/18/2003
200329043 355.01-00 Spin-Off 07/18/2003
200329042 472.01-00 Election 07/18/2003
200329042 9100.11-00 Section 472; LIFO Election 07/18/2003