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
201045010 1362.04-00 Inadvertent Terminations 11/12/2010
201045009 9100.00-00 Extension of Time for Making Certain Elections 11/12/2010
201045008 468A.01-00 In General 11/12/2010
201045007 7701.00-00 Definitions 11/12/2010
201045007 9100.00-00 Extension of Time for Making Certain Elections 11/12/2010
201045007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2010
201045006 1362.04-00 Inadvertent Terminations 11/12/2010
201045005 162.25-05 Defending Criminal Action 11/12/2010
201045004 9100.00-00 Extension of Time for Making Certain Elections 11/12/2010
201045004 565.00-00 Consent Dividends 11/12/2010
201045003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2010
201045003 7701.00-00 Definitions 11/12/2010
201045002 1362.04-00 Inadvertent Terminations 11/12/2010
201045001 468B.06-00 Other Funds 11/12/2010
201045001 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/12/2010
201045001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/12/2010
201044038 408.03-00 Rollover Contributions 11/05/2010
201044037 408.03-00 Rollover Contributions 11/05/2010
201044036 408.03-00 Rollover Contributions 11/05/2010
201044035 412.00-00 Minimum Funding Standards 11/05/2010
201044034 412.00-00 Minimum Funding Standards 11/05/2010
201044033 412.00-00 Minimum Funding Standards 11/05/2010
201044032 412.00-00 Minimum Funding Standards 11/05/2010
201044031 412.00-00 Minimum Funding Standards 11/05/2010
201044030 412.00-00 Minimum Funding Standards 11/05/2010

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