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
200506028 408.03-00 Rollover Contributions 02/11/2005
200506027 412.06-00 Minimum Funding Waiver 02/11/2005
200506026 412.06-00 Minimum Funding Waiver 02/11/2005
200506025 501.06-01 Performance of Particular Services for Members 02/11/2005
200506025 512.02-00 Partnerships 02/11/2005
200506024 501.03-20 Religious Organizations 02/11/2005
200506023 446.04-00 Change of Methods (Permissible v. Not Permissible) 02/11/2005
200506023 1272.00-00 Current Inclusion in Income of Original Issue Discount 02/11/2005
200506022 877.00-00 Expatriation to Avoid Tax 02/11/2005
200506021 9100.22-00 Other 02/11/2005
200506021 1503.04-04 Dual Resident Corporation 02/11/2005
200506020 1362.01-03 Late Elections 02/11/2005
200506019 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 02/11/2005
200506018 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506017 468A.04-02 Revised Schedules 02/11/2005
200506016 1362.01-03 Late Elections 02/11/2005
200506015 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/11/2005
200506014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/11/2005
200506014 4982.05-00 Definitions and Special Rules 02/11/2005
200506014 4982.05-01 Capital Gain Net Income 02/11/2005
200506013 1504.03-00 Options, Warrants, Convertible Obligations 02/11/2005
200506012 1362.01-03 Late Elections 02/11/2005
200506011 355.01-00 Spin-Off 02/11/2005
200506010 1362.01-03 Late Elections 02/11/2005
200506009 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 02/11/2005

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