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
200423033 408.03-00 Rollover Contributions 06/04/2004
200423032 408.03-00 Rollover Contributions 06/04/2004
200423031 408.03-00 Rollover Contributions 06/04/2004
200423030 408.03-00 Rollover Contributions 06/04/2004
200423029 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/04/2004
200423029 4946.01-00 Disqualified Person 06/04/2004
200423028 453.05-00 Disposition of Obligations 06/04/2004
200423028 3402.00-00 Income Tax Collected at Source 06/04/2004
200423027 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/04/2004
200423026 6103.11-00 Disclosure for Tax Administration Purpose 06/04/2004
200423025 351.08-00 Year of Transfer 06/04/2004
200423024 351.08-00 Year of Transfer 06/04/2004
200423023 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423023 7701.00-00 Definitions 06/04/2004
200423022 1362.01-03 Late Elections 06/04/2004
200423021 1362.04-00 Inadvertent Terminations 06/04/2004
200423020 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/04/2004
200423019 9100.00-00 Extension of Time for Making Certain Elections 06/04/2004
200423019 7701.00-00 Definitions 06/04/2004
200423018 1042.02-03 Written Statement 06/04/2004
200423017 1362.04-00 Inadvertent Terminations 06/04/2004
200423016 455.00-00 Prepaid Subscription Income 06/04/2004
200423015 475.08-00 Securities Traders 06/04/2004
200423014 446.01-00 Clearly v. Not Clearly Reflecting Income 06/04/2004
200423014 446.03-01 Cash 06/04/2004

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