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
201112004 368.00-00 Definitions Relating to Corporate Reorganizations 03/25/2011
201112004 368.05-00 Recapitalization (Type "E") 03/25/2011
201112003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/25/2011
201112002 9100.00-00 Extension of Time for Making Certain Elections 03/25/2011
201112002 468B.06-00 Other Funds 03/25/2011
201112001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/25/2011
201112001 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 03/25/2011
201112001 2652.01-02 Special Election for QTIP 03/25/2011
201111020 4942.03-07 Set-Asides 03/18/2011
201111019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/18/2011
201111018 412.00-00 Minimum Funding Standards 03/18/2011
201111017 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.) 03/18/2011
201111016 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/18/2011
201111015 501.07-00 Social Clubs 03/18/2011
201111014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/18/2011
201111013 482.11-07 Valuation 03/18/2011
201111013 482.11-10 Cost Sharing Buy-In Payments 03/18/2011
201111012 04.01.00-00 ASSESSMENTS: Abatement 03/18/2011
201111011 6223.04-00 Failure to Provide Notice 03/18/2011
201111010 6063.00-00 Signing of Partnership Returns 03/18/2011
201111009 904.02-00 Carryback and Carrryover 03/18/2011
201111009 6511.03-03 Foreign Tax Credit 03/18/2011
201111008 6331.18-00 Levy Procedure 03/18/2011
201111007 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/18/2011
201111006 460.03-00 Allocation of Costs to Contract (See Also 451 and 446) 03/18/2011

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