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
200410011 9100.00-00 Extension of Time for Making Certain Elections 03/05/2004
200410011 2056.07-01 Effective Election 03/05/2004
200410010 856.04-00 Rents From Real Property 03/05/2004
200410009 355.01-01 Split-Off 03/05/2004
200410009 368.04-00 Assets for Control of Transferee (Type "D") 03/05/2004
200410008 2601.00-00 Tax On Generation Skipping Transfers 03/05/2004
200410007 104.02-00 Workmen's Compensation 03/05/2004
200410006 9100.00-00 Extension of Time for Making Certain Elections 03/05/2004
200410006 2642.00-00 Inclusion Ratio 03/05/2004
200410005 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 03/05/2004
200410004 104.02-00 Workmen's Compensation 03/05/2004
200410003 355.01-02 Split-Up 03/05/2004
200410003 368.04-00 Assets for Control of Transferee (Type "D") 03/05/2004
200410002 2033A.05-00 Qualified Family-Owned Business Interest 03/05/2004
200410001 355.01-01 Split-Off 03/05/2004
200410001 368.04-00 Assets for Control of Transferee (Type "D") 03/05/2004
200409040 4945.00-00 Excise Taxes on Taxable Expenditures 02/27/2004
200409039 408.03-00 Rollover Contributions 02/27/2004
200409038 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/27/2004
200409037 9100.22-00 Other 02/27/2004
200409037 1503.04-04 Dual Resident Corporation 02/27/2004
200409036 9100.22-00 Other 02/27/2004
200409036 1503.04-04 Dual Resident Corporation 02/27/2004
200409035 9100.22-00 Other 02/27/2004
200409035 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/27/2004

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