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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编号 UILC 主题 发布日期
200450004 2056.07-00 Qualified Terminable Interest Property 12/10/2004
200450003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/10/2004
200450003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/10/2004
200450003 3406.00-00 Backup Withholding 12/10/2004
200450002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/10/2004
200450001 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/10/2004
200450001 708.01-00 Termination 12/10/2004
200450001 732.03-00 Allocation of Basis 12/10/2004
200449045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004
200449044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/03/2004
200449043 401.04-01 Discrimination on Termination or Curtailment 12/03/2004
200449042 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449042 408.00-00 Individual Retirement Accounts 12/03/2004
200449041 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449041 408.00-00 Individual Retirement Accounts 12/03/2004
200449040 401.06-02 Employee Dies Before Entire Interest Distributed 12/03/2004
200449040 408.03-00 Rollover Contributions 12/03/2004
200449040 408.06-00 Distributions 12/03/2004
200449039 408.03-00 Rollover Contributions 12/03/2004
200449038 408.03-00 Rollover Contributions 12/03/2004
200449037 408.03-00 Rollover Contributions 12/03/2004
200449036 111.01-00 Did Not Reduce Income Tax 12/03/2004
200449036 4976.01-00 Disqualified Benefits 12/03/2004
200449035 501.03-17 Political Action Organizations 12/03/2004
200449034 501.02-00 Title-Holding Company 12/03/2004

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