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
200023053 412.06-00 Minimum Funding Waiver 06/09/2000
200023052 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/09/2000
200023052 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 06/09/2000
200023052 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/09/2000
200023052 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/09/2000
200023051 4941.04-00 Definition of Self-Dealing 06/09/2000
200023050 4942.03-07 Set-Asides 06/09/2000
200023049 50.05.00-00 LEVY: Authority 06/09/2000
200023048 50.00.00-00 LEVY 06/09/2000
200023048 58.00.00-00 OFFSET 06/09/2000
200023047 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023046 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023045 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023044 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023043 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023042 1362.01-03 Late Elections 06/09/2000
200023041 1362.01-03 Late Elections 06/09/2000
200023040 355.01-00 Spin-Off 06/09/2000
200023039 9100.22-00 Other 06/09/2000
200023039 1503.04-04 Dual Resident Corporation 06/09/2000
200023038 1362.01-03 Late Elections 06/09/2000
200023037 1362.01-03 Late Elections 06/09/2000
200023036 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/09/2000
200023035 355.01-00 Spin-Off 06/09/2000
200023035 368.04-00 Assets for Control of Transferee (Type "D") 06/09/2000