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
200552001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2005
200551034 170.00-00 Charitable, Etc. Contributions and Gifts 12/23/2005
200551034 130.00-00 Certain Personal Injury Liability Assignments 12/23/2005
200551033 72.20-04 Substantially Equal Payments 12/23/2005
200551032 72.20-04 Substantially Equal Payments 12/23/2005
200551031 412.06-00 Minimum Funding Waiver 12/23/2005
200551030 4971.02-00 Additional Tax 12/23/2005
200551029 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/23/2005
200551028 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/23/2005
200551027 408.03-00 Rollover Contributions 12/23/2005
200551026 408.03-00 Rollover Contributions 12/23/2005
200551025 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/23/2005
200551025 4941.04-00 Definition of Self-Dealing 12/23/2005
200551024 507.00-00 Termination of Private Foundation Status 12/23/2005
200551024 4941.04-00 Definition of Self-Dealing 12/23/2005
200551024 4945.04-06 Expenditure Responsibility 12/23/2005
200551023 501.03-05 Corporations 12/23/2005
200551023 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/23/2005
200551022 3231.01-00 Employers v. Not Employers 12/23/2005
200551021 3231.01-00 Employers v. Not Employers 12/23/2005
200551020 2601.03-01 Irrevocable Trusts 12/23/2005
200551019 103.06-08 Local Electric or Gas Facilities (Repealed But See 142.06-00) 12/23/2005
200551018 197.00-00 Amortization of Goodwill & Certain Other Intangibles 12/23/2005
200551017 6031.04-00 Information Required to be Provided to Partners 12/23/2005
200551016 9114.03-27 Netherlands 12/23/2005