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
200731004 2632.01-00 Time and Manner of Allocation 08/03/2007
200731004 9100.00-00 Extension of Time for Making Certain Elections 08/03/2007
200731003 338.01-02 Time in which Election must be made 08/03/2007
200731003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/03/2007
200731002 368.06-00 Change in Identity, etc. (Type "F") 08/03/2007
200731002 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/03/2007
200731001 42.07-03 Date for Meeting Requirements 08/03/2007
200730031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/27/2007
200730029 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/27/2007
200730028 72.07-02 Before Starting Date 07/27/2007
200730027 412.06-00 Minimum Funding Waiver 07/27/2007
200730026 412.06-00 Minimum Funding Waiver 07/27/2007
200730025 408.03-00 Rollover Contributions 07/27/2007
200730024 408.03-00 Rollover Contributions 07/27/2007
200730023 408.03-00 Rollover Contributions 07/27/2007
200730022 412.06-00 Minimum Funding Waiver 07/27/2007
200730021 408.03-00 Rollover Contributions 07/27/2007
200730020 162.07-13 Reimbursement of Expenses 07/27/2007
200730020 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 07/27/2007
200730020 165.00-00 Deductions For Losses 07/27/2007
200730020 172.06-00 Product Liability Losses 07/27/2007
200730019 115.00-00 Income of States, Municipalities, etc. 07/27/2007
200730018 468B.01-00 In General 07/27/2007
200730018 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2007
200730018 9100.00-00 Extension of Time for Making Certain Elections 07/27/2007

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