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
200444006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2004
200444005 7701.00-00 Definitions 10/29/2004
200444005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2004
200444004 468B.00-00 Special Rules For Designated Settlement Funds 10/29/2004
200444004 1381.02-00 Certain Other Cooperatives 10/29/2004
200444003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/29/2004
200444003 642.03-00 Charitable Deduction 10/29/2004
200444002 108.01-01 Title 11 Case 10/29/2004
200444002 108.02-00 Reduction of Tax Attributes 10/29/2004
200444002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/29/2004
200444002 56.44-00 Certain Ownership Changes 10/29/2004
200444002 367.00-00 Foreign Corporations 10/29/2004
200444001 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 10/29/2004
200444001 6201.00-00 Assessment Authority 10/29/2004
200444001 3111.00-00 Liability and Payment of Employer Tax 10/29/2004
200443046 408.03-00 Rollover Contributions 10/22/2004
200443045 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/22/2004
200443045 4942.03-05 Qualifying Distribution 10/22/2004
200443045 4943.00-00 Excise Taxes on Excess Business Holdings 10/22/2004
200443045 4944.00-00 Excise Tax on "Jeopardizing" Investments 10/22/2004
200443045 4945.00-00 Excise Taxes on Taxable Expenditures 10/22/2004
200443044 4942.03-07 Set-Asides 10/22/2004
200443043 412.06-00 Minimum Funding Waiver 10/22/2004
200443042 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 10/22/2004
200443041 412.06-00 Minimum Funding Waiver 10/22/2004

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