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
200333004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/15/2003
200333004 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333003 3121.01-00 Wages 08/15/2003
200333002 1362.01-03 Late Elections 08/15/2003
200333001 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/15/2003
200332026 408.03-00 Rollover Contributions 08/08/2003
200332025 118.01-02 Nonshareholder Contributions 08/08/2003
200332024 877.00-00 Expatriation to Avoid Tax 08/08/2003
200332023 9999.98-00 Not Able to Identify Under Present List 08/08/2003
200332022 412.06-00 Minimum Funding Waiver 08/08/2003
200332021 412.06-00 Minimum Funding Waiver 08/08/2003
200332020 4943.00-00 Excise Taxes on Excess Business Holdings 08/08/2003
200332019 4942.03-05 Qualifying Distribution 08/08/2003
200332019 4945.00-00 Excise Taxes on Taxable Expenditures 08/08/2003
200332018 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 08/08/2003
200332018 501.03-31 Limitation of Beneficiaries 08/08/2003
200332018 4958.00-00 Excess Benefit Transaction 08/08/2003
200332017 1362.01-03 Late Elections 08/08/2003
200332016 1362.02-03 Passive Investment Income 08/08/2003
200332015 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 08/08/2003
200332015 355.01-02 Split-Up 08/08/2003
200332014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/08/2003
200332014 831.02-00 Alternative Tax Small Companies 08/08/2003
200332013 338.01-02 Time in which Election must be made 08/08/2003
200332013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/08/2003