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
200230011 1362.01-03 Late Elections 07/26/2002
200230010 1362.01-03 Late Elections 07/26/2002
200230009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/26/2002
200230008 1362.01-03 Late Elections 07/26/2002
200230007 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2002
200230007 170.09-00 Donees of Charitable Contributions in General 07/26/2002
200230007 170.18-00 Recordkeeping and Return Requirements 07/26/2002
200230006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2002
200230005 170.09-00 Donees of Charitable Contributions in General 07/26/2002
200230005 170.18-00 Recordkeeping and Return Requirements 07/26/2002
200230005 501.32-00 Income Inures v. does Not Inure to Private Individual 07/26/2002
200230005 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/26/2002
200230004 664.00-00 Charitable Remainder Trusts 07/26/2002
200230003 2702.00-00 Special Valuation Rules for Transfers in Trust 07/26/2002
200230002 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 07/26/2002
200230001 482.09-00 Services 07/26/2002
200230001 482.11-00 Transfer or Use of Intangibles 07/26/2002
200229056 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/19/2002
200229055 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/19/2002
200229054 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/19/2002
200229053 507.00-00 Termination of Private Foundation Status 07/19/2002
200229052 507.00-00 Termination of Private Foundation Status 07/19/2002
200229051 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/19/2002
200229050 414.08-00 Church Plan 07/19/2002
200229049 412.06-00 Minimum Funding Waiver 07/19/2002