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
200450001 732.03-00 Allocation of Basis 12/10/2004
200449045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004
200449044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004
200449043 401.04-01 Discrimination on Termination or Curtailment 12/03/2004
200449042 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449042 408.00-00 Individual Retirement Accounts 12/03/2004
200449041 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449041 408.00-00 Individual Retirement Accounts 12/03/2004
200449040 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449040 408.03-00 Rollover Contributions 12/03/2004
200449040 408.06-00 Distributions 12/03/2004
200449039 408.03-00 Rollover Contributions 12/03/2004
200449038 408.03-00 Rollover Contributions 12/03/2004
200449037 408.03-00 Rollover Contributions 12/03/2004
200449036 111.01-00 Did Not Reduce Income Tax 12/03/2004
200449036 4976.01-00 Disqualified Benefits 12/03/2004
200449035 501.03-17 Political Action Organizations 12/03/2004
200449034 501.02-00 Title-Holding Company 12/03/2004
200449033 501.37-00 Organizations Managing and Operating Annuities With Gift of Corpus Over to Organization 12/03/2004
200449033 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/03/2004
200449033 514.07-00 Acquisition Indebtedness 12/03/2004
200449032 2642.00-00 Inclusion Ratio 12/03/2004
200449032 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449031 2053.05-00 Administration Expenses in General 12/03/2004
200449030 7701.00-00 Definitions 12/03/2004

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