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
200322006 170.11-05 Qualified Appreciated Stock 05/30/2003
200322005 170.11-05 Qualified Appreciated Stock 05/30/2003
200322004 338.01-02 Time in which Election must be made 05/30/2003
200322004 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/30/2003
200322003 338.01-02 Time in which Election must be made 05/30/2003
200322003 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/30/2003
200322002 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 05/30/2003
200322001 9999.98-00 Not Able to Identify Under Present List 05/30/2003
200321026 412.06-00 Minimum Funding Waiver 05/23/2003
200321025 412.06-00 Minimum Funding Waiver 05/23/2003
200321024 414.09-00 Certain Employee Contributions 05/23/2003
200321023 4942.03-05 Qualifying Distribution 05/23/2003
200321023 4945.04-05 Grants to Organizations 05/23/2003
200321022 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/23/2003
200321022 4941.04-00 Definition of Self-Dealing 05/23/2003
200321022 4945.00-00 Excise Taxes on Taxable Expenditures 05/23/2003
200321022 4945.05-00 Other Definitions 05/23/2003
200321022 4946.01-00 Disqualified Person 05/23/2003
200321021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/23/2003
200321021 512.01-00 Exception, Additions, and Limitations on Unrelated Income 05/23/2003
200321020 4975.00-00 Tax on Prohibited Transactions 05/23/2003
200321020 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/23/2003
200321019 401.26-00 Annuities and Face-Amount Certificates 05/23/2003
200321019 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 05/23/2003
200321018 1402.02-00 Self-Employment Income 05/23/2003