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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編號 UILC 主題 發布日期
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
200023025 852.04-00 Exempt Interest Dividends 06/09/2000
200023042 1362.01-03 Late Elections 06/09/2000
200023037 1362.01-03 Late Elections 06/09/2000
200022004 3121.01-00 Wages 06/02/2000
200022051 32.02-00 Earned Income 06/02/2000
200022032 351.00-00 Transfer to Corporation Controlled by Transferor 06/02/2000
200022004 3401.01-00 Wages Subject to Withholding 06/02/2000
200022032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2000
200022048 61.00-00 Gross Income v. Not Gross Income 06/02/2000
200022048 675.00-00 Administrative Powers 06/02/2000
200022048 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/02/2000
200022030 877.01-00 Principal Purpose--the Avoidance of Tax 06/02/2000
200022046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2000
200022014 664.00-00 Charitable Remainder Trusts 06/02/2000
200022011 4161.00-00 Sporting Goods Taxes 06/02/2000
200022045 355.01-01 Split-Off 06/02/2000
200022016 708.00-00 Continuation of Partnership 06/02/2000
200022016 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/02/2000
200022022 1362.01-03 Late Elections 06/02/2000
200022043 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022043 1361.00-00 Definitions 06/02/2000
200022028 103.02-00 State and Local 06/02/2000