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
201229001 1502.21-00 Consolidated Net Operating Loss Deduction 07/20/2012
201228056 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228055 401.03-00 Impossibility of Diversion 07/13/2012
201228054 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228053 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228052 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228051 401.06-01 In General 07/13/2012
201228051 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228050 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228049 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228048 4971.02-00 Additional Tax 07/13/2012
201228047 408.03-00 Rollover Contributions 07/13/2012
201228046 408.03-00 Rollover Contributions 07/13/2012
201228045 401.06-01 In General 07/13/2012
201228044 408.03-00 Rollover Contributions 07/13/2012
201228043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/13/2012
201228043 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/13/2012
201228042 501.03-05 Corporations 07/13/2012
201228042 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228042 501.33-00 Private v. Public Interest Served 07/13/2012
201228041 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228041 501.33-00 Private v. Public Interest Served 07/13/2012
201228041 501.33-01 Trustees Serve Private Interest 07/13/2012
201228040 501.32-00 Income Inures v. does Not Inure to Private Individual 07/13/2012
201228040 501.32-01 Distribution of Assets to Private Individuals 07/13/2012

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