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
200352022 9100.00-00 Extension of Time for Making Certain Elections 12/26/2003
200352021 4941.04-00 Definition of Self-Dealing 12/26/2003
200352020 408.00-00 Individual Retirement Accounts 12/26/2003
200352019 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/26/2003
200352018 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/26/2003
200352017 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/26/2003
200352016 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/26/2003
200352016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/26/2003
200352016 414.06-00 Mergers and Consolidations of Plans or Transfers of Plan Assets 12/26/2003
200352016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/26/2003
200352016 933.00-00 Income From Sources Within Puerto Rico 12/26/2003
200352016 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 12/26/2003
200352016 6041.00-00 Information at Source 12/26/2003
200352016 6041.04-00 Foreign Items 12/26/2003
200352016 6047.00-00 Information Relating to Certain Trusts and Annuity Plans (See Also 6652.0300, 6652.04, 7207.0000, and 6704.0000) 12/26/2003
200352015 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 12/26/2003
200352014 1362.04-00 Inadvertent Terminations 12/26/2003
200352013 1362.01-03 Late Elections 12/26/2003
200352012 338.01-02 Time in which Election must be made 12/26/2003
200352012 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/26/2003
200352011 2632.01-00 Time and Manner of Allocation 12/26/2003
200352011 2642.01-00 Inclusion Ratio Defined 12/26/2003
200352011 2654.03-00 Separate Shares 12/26/2003
200352010 1362.04-00 Inadvertent Terminations 12/26/2003
200352010 1361.03-02 Qualified Subchapter S Trusts 12/26/2003

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