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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200915003 1362.04-00 Inadvertent Terminations 04/10/2009
200915002 141.01-01 Business Use Test 04/10/2009
200915002 141.01-04 Output Facilities 04/10/2009
200915001 332.00-00 Complete Liquidation of Subsidiaries 04/10/2009
200915001 368.04-00 Assets for Control of Transferee (Type "D") 04/10/2009
200915001 355.01-01 Split-Off 04/10/2009
200915001 1361.01-05 Ineligible Corporation 04/10/2009
200915001 1361.05-00 Qualified Subchapter S Subsidiary 04/10/2009
200915001 1362.01-00 Eligible v. Ineligible 04/10/2009
200915001 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/10/2009
200915001 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 04/10/2009
200914073 9999.98-00 Not Able to Identify Under Present List 04/03/2009
200914072 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/03/2009
200914071 408.03-00 Rollover Contributions 04/03/2009
200914070 408.03-00 Rollover Contributions 04/03/2009
200914069 408.03-00 Rollover Contributions 04/03/2009
200914068 408.03-00 Rollover Contributions 04/03/2009
200914067 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/03/2009
200914066 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/03/2009
200914066 419.00-00 Treatment of Funded Welfare Benefit Plans 04/03/2009
200914066 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2009
200914066 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/03/2009
200914066 501.09-01 Permissible Benefits 04/03/2009
200914065 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/03/2009
200914065 419.00-00 Treatment of Funded Welfare Benefit Plans 04/03/2009

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