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
200020006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/19/2000
200020005 3121.04-01 Common Law Tests 05/19/2000
200020005 3401.04-02 Employee v. Not an Employee 05/19/2000
200020004 3121.04-01 Common Law Tests 05/19/2000
200020004 3401.04-02 Employee v. Not an Employee 05/19/2000
200020003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200020002 355.01-00 Spin-Off 05/19/2000
200020002 368.04-00 Assets for Control of Transferee (Type "D") 05/19/2000
200020001 29.01-00 Allowance of Credit 05/19/2000
200019048 401.29-02 Special Distribution Requirements 05/12/2000
200019047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/12/2000
200019046 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/12/2000
200019045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/12/2000
200019044 4941.04-00 Definition of Self-Dealing 05/12/2000
200019044 4945.04-00 Definition of Taxable Expenditure 05/12/2000
200019044 4945.04-06 Expenditure Responsibility 05/12/2000
200019043 507.00-00 Termination of Private Foundation Status 05/12/2000
200019042 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019041 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019040 9100.22-00 Other 05/12/2000
200019040 9114.03-06 Canada 05/12/2000
200019039 9100.22-00 Other 05/12/2000
200019039 1503.04-04 Dual Resident Corporation 05/12/2000
200019038 9100.22-00 Other 05/12/2000
200019038 1503.04-04 Dual Resident Corporation 05/12/2000

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