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
200302032 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/10/2003
200302032 457.01-00 Year of Inclusion in Gross Income 01/10/2003
200302032 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/10/2003
200302032 457.10-00 Ineligible Plans 01/10/2003
200302031 9100.00-00 Extension of Time for Making Certain Elections 01/10/2003
200302031 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 01/10/2003
200302030 368.04-00 Assets for Control of Transferee (Type "D") 01/10/2003
200302030 355.01-01 Split-Off 01/10/2003
200302029 2518.01-00 Requirements for a Qualified Disclaimer 01/10/2003
200302029 2518.02-00 Disclaimer of Less than an Entire Interest 01/10/2003
200302029 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 01/10/2003
200302029 2055.12-10 Reformations of Nonqualifying Interests 01/10/2003
200302028 468A.04-02 Revised Schedules 01/10/2003
200302028 468A.03-04 Formulas or Other Methods 01/10/2003
200302027 468A.04-02 Revised Schedules 01/10/2003
200302027 468A.03-04 Formulas or Other Methods 01/10/2003
200302026 1362.01-03 Late Elections 01/10/2003
200302026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2003
200302025 1362.01-03 Late Elections 01/10/2003
200302024 1362.02-03 Passive Investment Income 01/10/2003
200302023 468A.04-02 Revised Schedules 01/10/2003
200302023 468A.03-04 Formulas or Other Methods 01/10/2003
200302022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/10/2003
200302021 468A.04-02 Revised Schedules 01/10/2003
200302021 468A.03-04 Formulas or Other Methods 01/10/2003