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
200405008 9100.09-00 Section 442; Accounting Periods 01/30/2004
200405007 856.00-00 Definition of Real Estate Investment Trust 01/30/2004
200405006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/30/2004
200405006 368.04-00 Assets for Control of Transferee (Type "D") 01/30/2004
200405005 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/30/2004
200405005 7805.04-01 Retroactive Application of Rulings 01/30/2004
200405004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004
200405003 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004
200405002 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004
200405001 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/30/2004
200404059 414.07-00 Governmental Plan 01/23/2004
200404058 332.01-00 Nonrecognition of Gain or Loss 01/23/2004
200404058 337.14-01 Transfer of Substantially All Assets to Tax Exempt 01/23/2004
200404058 501.12-03 Mutual or Cooperative Electric Companies 01/23/2004
200404057 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 01/23/2004
200404057 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/23/2004
200404057 501.03-30 Organizational and Operational Tests 01/23/2004
200404057 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/23/2004
200404057 509.02-01 Publicly Supported Organizations 01/23/2004
200404057 509.02-02 Supporting Organizations 01/23/2004
200404056 408.03-00 Rollover Contributions 01/23/2004
200404055 419.11-00 Qualified Asset Account 01/23/2004
200404055 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 01/23/2004
200404054 408.03-00 Rollover Contributions 01/23/2004
200404053 408.03-00 Rollover Contributions 01/23/2004

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