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
199947042 412.01-00 Funding Standard Account 11/26/1999
199947042 415.01-00 Limitation for Defined Benefit Plans 11/26/1999
199947041 402.07-00 Unrealized Appreciation of Employer's Securities 11/26/1999
199947041 402.09-00 Tax on Lump Sum Distributions 11/26/1999
199947041 404.16-00 Dividend Paid Deduction for ESOPs 11/26/1999
199947040 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 11/26/1999
199947040 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 11/26/1999
199947039 414.07-00 Governmental Plan 11/26/1999
199947038 4942.05-01 Active Conduct of Exempt Purpose Activities 11/26/1999
199947038 4944.03-00 Exception for Program-Related Investments 11/26/1999
199947037 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/26/1999
199947036 408.02-01 Benefit Distributions 11/26/1999
199947036 408.03-00 Rollover Contributions 11/26/1999
199947035 4945.00-00 Excise Taxes on Taxable Expenditures 11/26/1999
199947034 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 11/26/1999
199947033 338.01-02 Time in which Election must be made 11/26/1999
199947033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/26/1999
199947032 468A.04-02 Revised Schedules 11/26/1999
199947032 468A.03-04 Formulas or Other Methods 11/26/1999
199947031 1441.02-01 Fixed or Determinable Annual or Periodic Income 11/26/1999
199947031 1441.07-00 Reduced Rate or Exemption by Application of Tax Treaty 11/26/1999
199947031 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/26/1999
199947030 985.01-00 Functional Currency of a QBU 11/26/1999
199947029 6041.08-00 Payments By United States Or A State 11/26/1999
199947029 6045.03-00 Real Estate Transactions 11/26/1999

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