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
200019008 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019007 1362.01-02 Election After Termination 05/12/2000
200019006 641.01-00 Property Held in Trust 05/12/2000
200019006 671.02-00 Persons Treated as Grantors 05/12/2000
200019006 673.01-00 Value of Reversionary Interests 05/12/2000
200019006 677.04-00 Discharge of Obligation of Grantor or Spouse 05/12/2000
200019006 674.02-00 Powers to Distribute Corpus 05/12/2000
200019006 675.04-00 General Powers of Administration 05/12/2000
200019006 676.00-00 Power to Revoke 05/12/2000
200019006 461.07-02 Cash Basis 05/12/2000
200019005 104.01-00 Health and Accident Insurance 05/12/2000
200019004 41.01-00 Alternative Incremental Credit 05/12/2000
200019003 41.01-00 Alternative Incremental Credit 05/12/2000
200019002 1042.02-00 Requirements 05/12/2000
200019001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2000
200018062 4941.04-00 Definition of Self-Dealing 05/05/2000
200018062 4945.04-00 Definition of Taxable Expenditure 05/05/2000
200018062 4943.04-03 Business Enterprise 05/05/2000
200018061 401.01-00 Impossibility of Diversion 05/05/2000
200018060 414.07-00 Governmental Plan 05/05/2000
200018059 414.09-00 Certain Employee Contributions 05/05/2000
200018058 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/05/2000
200018058 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 05/05/2000
200018058 4975.00-00 Tax on Prohibited Transactions 05/05/2000
200018057 401.06-00 Required Distributions 05/05/2000

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