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
200441035 402.08-00 Rollover Contributions 10/08/2004
200441035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/08/2004
200441034 4945.04-04 Grants to Individuals 10/08/2004
200441033 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441033 4941.04-00 Definition of Self-Dealing 10/08/2004
200441033 6012.03-00 Corporations 10/08/2004
200441032 408.03-00 Rollover Contributions 10/08/2004
200441031 408.03-00 Rollover Contributions 10/08/2004
200441030 861.08-00 Allocation and Apportionment of Deductions (In General) 10/08/2004
200441030 904.00-00 Limitation on Credit 10/08/2004
200441030 904.02-00 Carryback and Carrryover 10/08/2004
200441029 3121.00-00 Definitions 10/08/2004
200441029 117.00-00 Qualified Scholarships 10/08/2004
200441028 7453.00-00 Rules of Practice, Procedure, and Evidence 10/08/2004
200441027 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/08/2004
200441027 6611.09-00 No Interest Until Return in Processible Form 10/08/2004
200441026 1502.01-00 Definitions 10/08/2004
200441026 1502.21-00 Consolidated Net Operating Loss Deduction 10/08/2004
200441025 141.01-01 Business Use Test 10/08/2004
200441024 507.00-00 Termination of Private Foundation Status 10/08/2004
200441024 664.00-00 Charitable Remainder Trusts 10/08/2004
200441024 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/08/2004
200441024 1222.00-00 Other Terms Relating to Capital Gains and Losses 10/08/2004
200441023 1361.01-04 More than One Class of Stock 10/08/2004
200441022 2642.01-00 Inclusion Ratio Defined 10/08/2004