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
200312015 1502.76-00 Taxable Year of Members of Group 03/21/2003
200312014 877.01-00 Principal Purpose--the Avoidance of Tax 03/21/2003
200312013 9100.20-00 Section 1502; Election to File Consolidated Return 03/21/2003
200312013 1502.75-00 Filing Requirements 03/21/2003
200312012 3121.02 Employment 03/21/2003
200312011 355.01-01 Split-Off 03/21/2003
200312011 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003
200312010 1362.01-03 Late Elections 03/21/2003
200312009 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312008 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312007 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312006 2601.00-00 Tax On Generation Skipping Transfers 03/21/2003
200312005 1362.01-03 Late Elections 03/21/2003
200312004 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2003
200312004 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/21/2003
200312004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/21/2003
200312004 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/21/2003
200312003 170.00-00 Charitable, Etc. Contributions and Gifts 03/21/2003
200312003 4941.00-00 Excise Taxes on Acts of Self-Dealing 03/21/2003
200312003 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/21/2003
200312003 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/21/2003
200312002 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200312001 104.01-00 Health and Accident Insurance 03/21/2003
200311043 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/14/2003
200311043 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/14/2003