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
200453005 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453004 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2004
200453004 9100.22-00 Other 12/31/2004
200453003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/2004
200453003 368.04-00 Assets for Control of Transferee (Type "D") 12/31/2004
200453002 141.00-00 Private Activity Bond; Qualified Bond 12/31/2004
200453001 166.00-00 Bad Debts 12/31/2004
200452054 408.02-01 Benefit Distributions 12/24/2004
200452054 408.03-00 Rollover Contributions 12/24/2004
200452053 408.02-01 Benefit Distributions 12/24/2004
200452053 408.03-00 Rollover Contributions 12/24/2004
200452052 408.02-01 Benefit Distributions 12/24/2004
200452052 408.03-00 Rollover Contributions 12/24/2004
200452051 408.02-01 Benefit Distributions 12/24/2004
200452051 408.03-00 Rollover Contributions 12/24/2004
200452050 408.02-01 Benefit Distributions 12/24/2004
200452050 408.03-00 Rollover Contributions 12/24/2004
200452049 408.02-01 Benefit Distributions 12/24/2004
200452049 408.03-00 Rollover Contributions 12/24/2004
200452048 408.02-00 Qualification 12/24/2004
200452048 408.03-00 Rollover Contributions 12/24/2004
200452047 408.02-01 Benefit Distributions 12/24/2004
200452047 408.03-00 Rollover Contributions 12/24/2004
200452047 9100.00-00 Extension of Time for Making Certain Elections 12/24/2004
200452046 408.02-01 Benefit Distributions 12/24/2004