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
200415010 507.01-00 Termination Under Section 507(a)(1) 04/09/2004
200415010 507.03-00 Termination Under Section 507(b)(1)(A) 04/09/2004
200415010 4942.01-00 Initial 15% Tax on Undistributed Income 04/09/2004
200415010 4942.03-05 Qualifying Distribution 04/09/2004
200415010 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/09/2004
200415010 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/2004
200415010 4946.00-00 Definitions and Special Rules 04/09/2004
200415009 1221.12-02 Business Hedges 04/09/2004
200415009 446.01-00 Clearly v. Not Clearly Reflecting Income 04/09/2004
200415009 446.21-00 Notional Principal Contracts 04/09/2004
200415008 3121.05-00 Employer v. Not an Employer 04/09/2004
200415007 9999.98-00 Not Able to Identify Under Present List 04/09/2004
200415006 453.06-00 Timely v. Untimely Elections 04/09/2004
200415005 877.00-00 Expatriation to Avoid Tax 04/09/2004
200415004 301.00-00 Distributions of Property 04/09/2004
200415004 302.01-00 Not Essentially Equivalent to a Dividend 04/09/2004
200415004 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 04/09/2004
200415003 280G.00-00 Golden Parachute Payments 04/09/2004
200415002 2642.00-00 Inclusion Ratio 04/09/2004
200415002 9100.00-00 Extension of Time for Making Certain Elections 04/09/2004
200415001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/2004
200414050 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/02/2004
200414050 509.00-00 Private Foundation Defined 04/02/2004
200414050 4942.00-00 Taxes on Failure to Distribute Income 04/02/2004
200414049 9100.00-00 Extension of Time for Making Certain Elections 04/02/2004

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