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
200443045 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/22/2004
200443045 4942.03-05 Qualifying Distribution 10/22/2004
200443045 4943.00-00 Excise Taxes on Excess Business Holdings 10/22/2004
200443045 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/22/2004
200443045 4945.00-00 Excise Taxes on Taxable Expenditures 10/22/2004
200443044 4942.03-07 Set-Asides 10/22/2004
200443043 412.06-00 Minimum Funding Waiver 10/22/2004
200443042 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 10/22/2004
200443041 412.06-00 Minimum Funding Waiver 10/22/2004
200443040 402.08-00 Rollover Contributions 10/22/2004
200443039 408.03-00 Rollover Contributions 10/22/2004
200443038 408.03-00 Rollover Contributions 10/22/2004
200443037 408.03-00 Rollover Contributions 10/22/2004
200443036 408.03-00 Rollover Contributions 10/22/2004
200443035 408.03-00 Rollover Contributions 10/22/2004
200443034 408.03-00 Rollover Contributions 10/22/2004
200443033 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/22/2004
200443032 311.02-00 Distributions of Appreciated Property 10/22/2004
200443031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/22/2004
200443030 2518.00-00 Disclaimers 10/22/2004
200443029 817.08-04 Look-Through Diversification 10/22/2004
200443028 7701.00-00 Definitions 10/22/2004
200443028 9100.00-00 Extension of Time for Making Certain Elections 10/22/2004
200443027 2056.07-00 Qualified Terminable Interest Property 10/22/2004
200443027 2652.01-02 Special Election for QTIP 10/22/2004