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
200134034 401.29-02 Special Distribution Requirements 08/24/2001
200134033 4941.04-00 Definition of Self-Dealing 08/24/2001
200134032 529.00-00 Qualified State Tuition Programs 08/24/2001
200134031 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/24/2001
200134030 4942.03-07 Set-Asides 08/24/2001
200134029 4945.00-00 Excise Taxes on Taxable Expenditures 08/24/2001
200134028 412.06-00 Minimum Funding Waiver 08/24/2001
200134027 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/24/2001
200134026 4943.03-01 Permitted Holdings 08/24/2001
200134025 514.07-00 Acquisition Indebtedness 08/24/2001
200134024 9999.98-00 Not Able to Identify Under Present List 08/24/2001
200134023 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 08/24/2001
200134023 856.00-00 Definition of Real Estate Investment Trust 08/24/2001
200134022 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 08/24/2001
200134022 856.00-00 Definition of Real Estate Investment Trust 08/24/2001
200134021 118.00-00 Contributions to the Capital of a Corporation 08/24/2001
200134021 118.02-00 Contributions in Aid of Construction 08/24/2001
200134020 1362.01-03 Late Elections 08/24/2001
200134019 1362.01-03 Late Elections 08/24/2001
200134018 1362.01-03 Late Elections 08/24/2001
200134017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/24/2001
200134016 1362.01-03 Late Elections 08/24/2001
200134015 338.01-02 Time in which Election must be made 08/24/2001
200134015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/24/2001
200134014 355.01-00 Spin-Off 08/24/2001

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