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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Номер UILC Тема Дата публикации
200438010 355.04-00 Business Purpose 09/17/2004
200438009 1362.01-03 Late Elections 09/17/2004
200438008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/17/2004
200438007 9100.09-00 Section 442; Accounting Periods 09/17/2004
200438006 1362.01-03 Late Elections 09/17/2004
200438005 7702.02-00 Cash Value Accumulation Test 09/17/2004
200438005 7702.20-00 Correction of Errors 09/17/2004
200438005 7702.22-00 Contracts That Do Not Meet Life Insurance Contract Definition 09/17/2004
200438004 1362.04-00 Inadvertent Terminations 09/17/2004
200438003 1362.01-03 Late Elections 09/17/2004
200438002 1362.02-03 Passive Investment Income 09/17/2004
200438001 1361.03-03 Electing Small Business Trusts 09/17/2004
200438001 1361.03-02 Qualified Subchapter S Trusts 09/17/2004
200437040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/10/2004
200437039 412.06-00 Minimum Funding Waiver 09/10/2004
200437038 72.20-04 Substantially Equal Payments 09/10/2004
200437037 408.00-00 Individual Retirement Accounts 09/10/2004
200437036 509.02-02 Supporting Organizations 09/10/2004
200437036 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/10/2004
200437035 263A.03-02 Indirect Costs 09/10/2004
200437035 263A.04-03 Burden Rates 09/10/2004
200437034 263A.04-00 Allocation Methods 09/10/2004
200437033 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 09/10/2004
200437033 7701.33-00 Conduit Arrangements 09/10/2004
200437032 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 09/10/2004

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