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
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
200409034 311.00-00 Taxability of Corporation on Distribution 02/27/2004
200409033 61.00-00 Gross Income v. Not Gross Income 02/27/2004
200409033 7701.00-00 Definitions 02/27/2004
200409033 6041.00-00 Information at Source 02/27/2004
200409032 1362.01-03 Late Elections 02/27/2004
200409031 9100.04-00 Section 168; MACRS 02/27/2004
200409030 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/27/2004
200409030 337.16-00 Loss Disallowance 02/27/2004
200409030 1502.20-00 Loss Disallowance Rule 02/27/2004
200409029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2004

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