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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숫자 UILC 주제 출시일
201330030 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 07/26/2013
201330030 412.00-00 Minimum Funding Standards 07/26/2013
201330030 430.00-00 Minimum Funding Standards for Single-Employer Defined Benefit Plans 07/26/2013
201330029 7701.00-00 Definitions 07/26/2013
201330029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330028 7701.00-00 Definitions 07/26/2013
201330028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2013
201330027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201330026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/26/2013
201330025 9114.03-06 Canada 07/26/2013
201330024 7704.03-00 Qualifying Income 07/26/2013
201330023 7704.03-00 Qualifying Income 07/26/2013
201330022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2013
201330022 355.01-00 Spin-Off 07/26/2013
201330022 368.00-00 Definitions Relating to Corporate Reorganizations 07/26/2013
201330022 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330022 368.06-00 Change in Identity, etc. (Type "F") 07/26/2013
201330021 1295.02-02 Retroactive Elections 07/26/2013
201330020 1295.02-02 Retroactive Elections 07/26/2013
201330019 1295.02-02 Retroactive Elections 07/26/2013
201330018 1362.00-00 Election by Small Business Corporation 07/26/2013
201330018 1362.02-02 Ceases to be Small Business Corporation 07/26/2013
201330018 302.00-00 Distributions in Redemption of Stock 07/26/2013
201330017 1362.00-00 Election by Small Business Corporation 07/26/2013
201330017 1362.02-02 Ceases to be Small Business Corporation 07/26/2013

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