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
200329003 215.07-00 Form Of Payment 07/18/2003
200329002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/18/2003
200329001 704.01-00 Partnership Agreement 07/18/2003
200328050 412.00-00 Minimum Funding Standards 07/11/2003
200328049 4942.00-00 Taxes on Failure to Distribute Income 07/11/2003
200328048 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/11/2003
200328047 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/11/2003
200328046 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/11/2003
200328045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/11/2003
200328044 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/11/2003
200328043 414.09-00 Certain Employee Contributions 07/11/2003
200328042 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/11/2003
200328041 412.06-00 Minimum Funding Waiver 07/11/2003
200328040 412.06-00 Minimum Funding Waiver 07/11/2003
200328039 412.06-00 Minimum Funding Waiver 07/11/2003
200328038 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/11/2003
200328037 412.06-00 Minimum Funding Waiver 07/11/2003
200328036 104.02-00 Workmen's Compensation 07/11/2003
200328035 1001.02-02 Real Property Taxes Paid by the Purchaser 07/11/2003
200328034 1001.02-02 Real Property Taxes Paid by the Purchaser 07/11/2003
200328033 61.13-00 Refunds and Reimbursements 07/11/2003
200328032 2601.00-00 Tax On Generation Skipping Transfers 07/11/2003
200328031 877.01-00 Principal Purpose--the Avoidance of Tax 07/11/2003
200328030 2035.01-00 Inclusion of Certain Property in Gross Estate 07/11/2003
200328030 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 07/11/2003

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