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
200342002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/17/2003
200342001 2632.01-00 Time and Manner of Allocation 10/17/2003
200342001 2642.00-00 Inclusion Ratio 10/17/2003
200342001 9100.00-00 Extension of Time for Making Certain Elections 10/17/2003
200341024 4945.04-04 Grants to Individuals 10/10/2003
200341023 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/10/2003
200341023 7701.00-00 Definitions 10/10/2003
200341022 4971.02-00 Additional Tax 10/10/2003
200341021 412.06-00 Minimum Funding Waiver 10/10/2003
200341020 412.06-00 Minimum Funding Waiver 10/10/2003
200341019 954.00-00 Foreign Base Company Income 10/10/2003
200341018 1362.01-03 Late Elections 10/10/2003
200341017 1381.00-00 Organizations to Which Part Applies 10/10/2003
200341016 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341015 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/10/2003
200341015 9100.00-00 Extension of Time for Making Certain Elections 10/10/2003
200341014 852.10-00 Taxable Income of a Regulated Investment Company 10/10/2003
200341013 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341012 7701.00-00 Definitions 10/10/2003
200341011 2601.00-00 Tax On Generation Skipping Transfers 10/10/2003
200341010 1362.01-03 Late Elections 10/10/2003
200341009 1362.04-00 Inadvertent Terminations 10/10/2003
200341008 4064.00-00 Gas Guzzler Tax 10/10/2003
200341007 1362.01-03 Late Elections 10/10/2003
200341006 2632.03-00 Allocation of Unused GST Exemption 10/10/2003