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
200515008 368.04-00 Assets for Control of Transferee (Type "D") 04/15/2005
200515007 9100.00-00 Extension of Time for Making Certain Elections 04/15/2005
200515007 856.00-00 Definition of Real Estate Investment Trust 04/15/2005
200515007 856.03-00 Other Requirements 04/15/2005
200515006 147.02-00 120 Percent Economic Life Limitation 04/15/2005
200515005 7701.00-00 Definitions 04/15/2005
200515005 9100.00-00 Extension of Time for Making Certain Elections 04/15/2005
200515004 305.01-00 Stock Dividends 04/15/2005
200515003 7701.00-00 Definitions 04/15/2005
200515003 9100.00-00 Extension of Time for Making Certain Elections 04/15/2005
200515002 1361.03-02 Qualified Subchapter S Trusts 04/15/2005
200515002 1362.04-00 Inadvertent Terminations 04/15/2005
200515001 877.00-00 Expatriation to Avoid Tax 04/15/2005
200514027 408.03-00 Rollover Contributions 04/08/2005
200514026 4975.00-00 Tax on Prohibited Transactions 04/08/2005
200514025 414.08-00 Church Plan 04/08/2005
200514025 4980B.01-00 Tax on Failure to Satisfy Requirements 04/08/2005
200514024 414.03-00 Employees of Businesses Under Common Control 04/08/2005
200514023 408.03-00 Rollover Contributions 04/08/2005
200514022 419.01-00 Qualified Direct Cost 04/08/2005
200514022 419.03-00 Welfare Benefit Fund 04/08/2005
200514022 419.12-01 Safe Harbor Limits 04/08/2005
200514021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/08/2005
200514020 162.00-00 Trade or Business (Deductible v. Not Deductible) 04/08/2005
200514019 1502.21-00 Consolidated Net Operating Loss Deduction 04/08/2005