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
200828012 1362.00-00 Election by Small Business Corporation 07/11/2008
200828011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/11/2008
200828011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/11/2008
200828011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/11/2008
200828010 468A.01-00 In General 07/11/2008
200828009 468A.01-00 In General 07/11/2008
200828008 468A.01-00 In General 07/11/2008
200828007 1362.01-03 Late Elections 07/11/2008
200828006 468A.01-00 In General 07/11/2008
200828005 468A.01-00 In General 07/11/2008
200828004 468A.01-00 In General 07/11/2008
200828003 9100.00-00 Extension of Time for Making Certain Elections 07/11/2008
200828002 1362.01-03 Late Elections 07/11/2008
200828001 468A.04-02 Revised Schedules 07/11/2008
200827041 501.33-00 Private v. Public Interest Served 07/04/2008
200827040 9999.98-00 Not Able to Identify Under Present List 07/04/2008
200827039 4946.01-00 Disqualified Person 07/04/2008
200827039 4943.03-00 Definition of Excess Business Holdings 07/04/2008
200827038 509.02-02 Supporting Organizations 07/04/2008
200827038 4946.01-00 Disqualified Person 07/04/2008
200827037 4946.01-00 Disqualified Person 07/04/2008
200827037 4943.03-00 Definition of Excess Business Holdings 07/04/2008
200827036 412.06-00 Minimum Funding Waiver 07/04/2008
200827035 402.08-00 Rollover Contributions 07/04/2008
200827035 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 07/04/2008