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
200429012 408.03-00 Rollover Contributions 07/16/2004
200429011 475.08-00 Securities Traders 07/16/2004
200429011 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004
200429010 1502.75-00 Filing Requirements 07/16/2004
200429010 9100.20-00 Section 1502; Election to File Consolidated Return 07/16/2004
200429009 6402.04-03 Form 07/16/2004
200429008 6335.00-00 Sale of Seized Property 07/16/2004
200429007 6038A.04-03 Monetary Penalty for Failure to Maintain Records 07/16/2004
200429006 2601.00-00 Tax On Generation Skipping Transfers 07/16/2004
200429005 856.07-00 Treatment of Wholly Owned Subsidiaries 07/16/2004
200429005 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004
200429004 2601.01-00 Effective Dates 07/16/2004
200429004 2642.00-00 Inclusion Ratio 07/16/2004
200429003 2642.01-00 Inclusion Ratio Defined 07/16/2004
200429003 9100.09-00 Section 442; Accounting Periods 07/16/2004
200429002 856.07-00 Treatment of Wholly Owned Subsidiaries 07/16/2004
200429002 9100.00-00 Extension of Time for Making Certain Elections 07/16/2004
200429001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 07/16/2004
200429001 167.00-00 Depreciation 07/16/2004
200428035 9100.00-00 Extension of Time for Making Certain Elections 07/09/2004
200428034 408.03-00 Rollover Contributions 07/09/2004
200428033 408.03-00 Rollover Contributions 07/09/2004
200428032 408.03-00 Rollover Contributions 07/09/2004
200428031 9100.00-00 Extension of Time for Making Certain Elections 07/09/2004
200428030 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 07/09/2004

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