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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
200311010 9100.00-00 Extension of Time for Making Certain Elections 03/14/2003
200311009 2642.00-00 Inclusion Ratio 03/14/2003
200311009 9100.00-00 Extension of Time for Making Certain Elections 03/14/2003
200311008 1362.04-00 Inadvertent Terminations 03/14/2003
200311007 1362.01-03 Late Elections 03/14/2003
200311006 1362.01-03 Late Elections 03/14/2003
200311005 1362.04-00 Inadvertent Terminations 03/14/2003
200311004 1362.01-03 Late Elections 03/14/2003
200311003 168.20-02 Asset Classes 03/14/2003
200311003 168.32-00 Redeterminations, Changes in Use 03/14/2003
200311002 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/14/2003
200311002 306.00-00 Dispositions of Certain Stock 03/14/2003
200311002 368.05-00 Recapitalization (Type "E") 03/14/2003
200311001 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 03/14/2003
200310026 336.01-00 General Rule 03/07/2003
200310026 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/07/2003
200310025 414.08-00 Church Plan 03/07/2003
200310024 4947.02-01 Exclusions Involving Status of Income Interests 03/07/2003
200310024 4941.04-00 Definition of Self-Dealing 03/07/2003
200310023 9100.00-00 Extension of Time for Making Certain Elections 03/07/2003
200310022 1362.02-03 Passive Investment Income 03/07/2003
200310021 2501.01-00 Gift v. Not a Gift 03/07/2003
200310021 2601.03-01 Irrevocable Trusts 03/07/2003
200310020 877.01-00 Principal Purpose--the Avoidance of Tax 03/07/2003
200310019 1362.01-03 Late Elections 03/07/2003