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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编号 UILC 主题 发布日期
200446011 337.14-00 Conversion to Tax Exempt 11/12/2004
200446011 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/2004
200446011 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/12/2004
200446011 1502.13-00 Intercompany Transactions 11/12/2004
200446010 1362.04-00 Inadvertent Terminations 11/12/2004
200446009 1362.02-03 Passive Investment Income 11/12/2004
200446008 2642.00-00 Inclusion Ratio 11/12/2004
200446008 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 11/12/2004
200446007 1361.03-02 Qualified Subchapter S Trusts 11/12/2004
200446006 148.00-00 Arbitrage 11/12/2004
200446005 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446004 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446003 2642.01-00 Inclusion Ratio Defined 11/12/2004
200446003 9100.00-00 Extension of Time for Making Certain Elections 11/12/2004
200446002 2601.03-01 Irrevocable Trusts 11/12/2004
200446001 7702.03-00 Guideline Premium Requirements 11/12/2004
200445046 164.00-00 Taxes 11/05/2004
200445045 4945.00-00 Excise Taxes on Taxable Expenditures 11/05/2004
200445044 412.06-00 Minimum Funding Waiver 11/05/2004
200445043 412.06-00 Minimum Funding Waiver 11/05/2004
200445042 408.03-00 Rollover Contributions 11/05/2004
200445041 408.03-00 Rollover Contributions 11/05/2004
200445040 412.06-00 Minimum Funding Waiver 11/05/2004
200445039 402.08-00 Rollover Contributions 11/05/2004

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