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
200309009 42.04-03 Restrictions on Existing Buildings 02/28/2003
200309008 1362.01-03 Late Elections 02/28/2003
200309007 2642.00-00 Inclusion Ratio 02/28/2003
200309007 9100.00-00 Extension of Time for Making Certain Elections 02/28/2003
200309006 2056A.03-01 Distributions Before Death of the Spouse 02/28/2003
200309005 2642.00-00 Inclusion Ratio 02/28/2003
200309004 1362.01-03 Late Elections 02/28/2003
200309003 141.01-00 Private Business Tests 02/28/2003
200309003 149.02-00 Federally Guaranteed Bond Not Exempt 02/28/2003
200309002 4052.01-00 First Retail Sale 02/28/2003
200309001 9100.09-00 Section 442; Accounting Periods 02/28/2003
200308055 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/21/2003
200308055 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 02/21/2003
200308054 9100.00-00 Extension of Time for Making Certain Elections 02/21/2003
200308053 414.09-00 Certain Employee Contributions 02/21/2003
200308052 507.00-00 Termination of Private Foundation Status 02/21/2003
200308051 507.00-00 Termination of Private Foundation Status 02/21/2003
200308050 507.00-00 Termination of Private Foundation Status 02/21/2003
200308049 507.00-00 Termination of Private Foundation Status 02/21/2003
200308048 355.01-01 Split-Off 02/21/2003
200308048 368.04-00 Assets for Control of Transferee (Type "D") 02/21/2003
200308047 338.01-02 Time in which Election must be made 02/21/2003
200308047 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/21/2003
200308046 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/21/2003
200308045 2601.00-00 Tax On Generation Skipping Transfers 02/21/2003

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