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
200036049 509.00-00 Private Foundation Defined 09/08/2000
200036049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/08/2000
200036048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/08/2000
200036047 401.06-00 Required Distributions 09/08/2000
200036047 401.06-01 In General 09/08/2000
200036045 9999.98-00 Not Able to Identify Under Present List 09/08/2000
200036044 877.08-00 Ruling Submission by Expatriating Long-Term Resident 09/08/2000
200036043 09.03.01-00 BCC: Allow. Admin. exp: Comp. of estate tax liability 09/08/2000
200036043 62.04.00-00 PENALITES: Failure to collect, withhold or pay over 09/08/2000
200036043 9999.98-00 Not Able to Identify Under Present List 09/08/2000
200036042 1362.01-03 Late Elections 09/08/2000
200036041 1362.04-00 Inadvertent Terminations 09/08/2000
200036040 1362.01-03 Late Elections 09/08/2000
200036039 1362.00-00 Election by Small Business Corporation 09/08/2000
200036038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/08/2000
200036037 280G.00-00 Golden Parachute Payments 09/08/2000
200036037 4999.00-00 Golden Parachute Payments 09/08/2000
200036036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/08/2000
200036036 368.04-00 Assets for Control of Transferee (Type "D") 09/08/2000
200036035 280G.00-00 Golden Parachute Payments 09/08/2000
200036035 4999.00-00 Golden Parachute Payments 09/08/2000
200036034 280G.00-00 Golden Parachute Payments 09/08/2000
200036034 4999.00-00 Golden Parachute Payments 09/08/2000
200036033 148.00-00 Arbitrage 09/08/2000
200036032 280G.00-00 Golden Parachute Payments 09/08/2000

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