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
200244026 507.00-00 Termination of Private Foundation Status 11/01/2002
200244025 9100.00-00 Extension of Time for Making Certain Elections 11/01/2002
200244024 507.00-00 Termination of Private Foundation Status 11/01/2002
200244023 403.01-00 Qualified Annuities 11/01/2002
200244023 401.06-01 In General 11/01/2002
200244022 4945.00-00 Excise Taxes on Taxable Expenditures 11/01/2002
200244021 414.07-00 Governmental Plan 11/01/2002
200244021 401.29-00 Cash or Deferred Arrangements 11/01/2002
200244020 4945.00-00 Excise Taxes on Taxable Expenditures 11/01/2002
200244019 167.14-11 Other Intangible Property 11/01/2002
200244019 197.00-00 Amortization of Goodwill & Certain Other Intangibles 11/01/2002
200244018 1362.01-03 Late Elections 11/01/2002
200244017 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 11/01/2002
200244017 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/01/2002
200244017 1443.00-00 Foreign Tax-Exempt Organizations (Subject v. Not Subject to Withholding) 11/01/2002
200244016 817.08-04 Look-Through Diversification 11/01/2002
200244015 1362.01-03 Late Elections 11/01/2002
200244014 368.04-00 Assets for Control of Transferee (Type "D") 11/01/2002
200244014 332.00-00 Complete Liquidation of Subsidiaries 11/01/2002
200244014 332.00-00 Complete Liquidation of Subsidiaries 11/01/2002
200244013 1388.00-00 Definitions; Special Rules 11/01/2002
200244012 1362.01-03 Late Elections 11/01/2002
200244011 664.03-02 Charitable Remainder Unitrust 11/01/2002
200244011 4941.04-00 Definition of Self-Dealing 11/01/2002
200244010 168.00-00 Modified Accelerated Cost Recovery System 11/01/2002

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