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
200422003 362.00-00 Basis to Corporations 05/28/2004
200422003 1502.13-00 Intercompany Transactions 05/28/2004
200422002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200422001 381.04-03 Change With Consent of Commissioner 05/28/2004
200422001 446.03-01 Cash 05/28/2004
200421010 4941.04-00 Definition of Self-Dealing 05/21/2004
200421010 4958.00-00 Excess Benefit Transaction 05/21/2004
200421010 509.02-02 Supporting Organizations 05/21/2004
200421010 507.00-00 Termination of Private Foundation Status 05/21/2004
200421010 4945.04-06 Expenditure Responsibility 05/21/2004
200421010 4942.03-05 Qualifying Distribution 05/21/2004
200421009 408.03-00 Rollover Contributions 05/21/2004
200421008 408.03-00 Rollover Contributions 05/21/2004
200421007 408.03-00 Rollover Contributions 05/21/2004
200421006 408.03-00 Rollover Contributions 05/21/2004
200421005 414.00-00 Definitions and Special Rules 05/21/2004
200421004 414.18-00 Separate Lines of Business and Operating Units 05/21/2004
200421004 9100.00-00 Extension of Time for Making Certain Elections 05/21/2004
200421003 408.03-00 Rollover Contributions 05/21/2004
200421002 6020.00-00 Returns Prepared for or Executed by Secretary 05/21/2004
200421002 6020.01-00 Failure to File Return 05/21/2004
200421002 6020.02-00 Return Prepared by IRS Personnel 05/21/2004
200421002 6404.00-00 Abatements 05/21/2004
200421002 6502.00-00 Collection After Assessment (Timely v. Not Timely) 05/21/2004
200421002 6401.01-00 Assessment or Collection After Limitation Period 05/21/2004

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