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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200747001 4943.00-00 Excise Taxes on Excess Business Holdings 11/23/2007
200746021 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/16/2007
200746020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/16/2007
200746019 412.06-00 Minimum Funding Waiver 11/16/2007
200746018 412.06-00 Minimum Funding Waiver 11/16/2007
200746017 412.00-00 Minimum Funding Standards 11/16/2007
200746016 408.03-00 Rollover Contributions 11/16/2007
200746015 412.06-00 Minimum Funding Waiver 11/16/2007
200746014 411.02-01 Year of Service 11/16/2007
200746014 411.03-00 Accrued Benefit Requirements 11/16/2007
200746013 2601.00-00 Tax On Generation Skipping Transfers 11/16/2007
200746013 9100.00-00 Extension of Time for Making Certain Elections 11/16/2007
200746012 2703.01-00 General Rule 11/16/2007
200746011 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 11/16/2007
200746010 2055.12-07 Guaranteed Annuity Lead Interest 11/16/2007
200746009 1362.04-00 Inadvertent Terminations 11/16/2007
200746008 1362.04-00 Inadvertent Terminations 11/16/2007
200746007 355.01-00 Spin-Off 11/16/2007
200746007 368.04-00 Assets for Control of Transferee (Type "D") 11/16/2007
200746006 2632.00-00 Special Rules for Allocation of GST Exemption 11/16/2007
200746006 9100.00-00 Extension of Time for Making Certain Elections 11/16/2007
200746005 1362.01-03 Late Elections 11/16/2007
200746004 453.00-00 Installment Method (Available v. Not Available) 11/16/2007
200746004 453.08-00 Revocation of Elections 11/16/2007
200746003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/16/2007