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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編號 UILC 主題 發布日期
201036009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/10/2010
201036008 115.00-00 Income of States, Municipalities, etc. 09/10/2010
201036007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/10/2010
201036007 355.01-00 Spin-Off 09/10/2010
201036007 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/2010
201036007 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010
201036006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/10/2010
201036006 355.01-00 Spin-Off 09/10/2010
201036006 368.00-00 Definitions Relating to Corporate Reorganizations 09/10/2010
201036006 368.04-00 Assets for Control of Transferee (Type "D") 09/10/2010
201036005 1362.04-00 Inadvertent Terminations 09/10/2010
201036004 1362.01-03 Late Elections 09/10/2010
201036004 1362.00-00 Election by Small Business Corporation 09/10/2010
201036003 1361.05-00 Qualified Subchapter S Subsidiary 09/10/2010
201036003 1362.00-00 Election by Small Business Corporation 09/10/2010
201036003 9100.00-00 Extension of Time for Making Certain Elections 09/10/2010
201036002 468A.04-02 Revised Schedules 09/10/2010
201036001 165.04-02 Net Casualty Loss 09/10/2010
201035046 412.03-00 Actuarial Assumptions 09/03/2010
201035045 408.03-00 Rollover Contributions 09/03/2010
201035044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010
201035043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/03/2010
201035042 412.00-00 Minimum Funding Standards 09/03/2010
201035041 412.00-00 Minimum Funding Standards 09/03/2010
201035040 412.00-00 Minimum Funding Standards 09/03/2010

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