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
200124009 368.00-00 Definitions Relating to Corporate Reorganizations 06/15/2001
200124008 301.01-02 Foreign Corporation Distributor 06/15/2001
200124007 1502.21-00 Consolidated Net Operating Loss Deduction 06/15/2001
200124007 9100.00-00 Extension of Time for Making Certain Elections 06/15/2001
200124006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/15/2001
200124006 2601.00-00 Tax On Generation Skipping Transfers 06/15/2001
200124005 6330.00-00 Collection Due Process - Levy 06/15/2001
200124004 9100.09-00 Section 442; Accounting Periods 06/15/2001
200124003 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 06/15/2001
200124002 145.00-00 Qualified 501(c)(3) Bonds 06/15/2001
200124001 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 06/15/2001
200124001 3406.00-00 Backup Withholding 06/15/2001
200124001 6041.00-00 Information at Source 06/15/2001
200123074 403.04-04 Custodial Accounts 06/08/2001
200123073 4945.00-00 Excise Taxes on Taxable Expenditures 06/08/2001
200123072 4941.04-00 Definition of Self-Dealing 06/08/2001
200123072 501.03-02 Foundations 06/08/2001
200123072 501.03-31 Limitation of Beneficiaries 06/08/2001
200123071 507.03-00 Termination Under Section 507(b)(1)(A) 06/08/2001
200123071 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/08/2001
200123071 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/08/2001
200123071 4942.00-00 Taxes on Failure to Distribute Income 06/08/2001
200123071 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/08/2001
200123071 4945.00-00 Excise Taxes on Taxable Expenditures 06/08/2001
200123070 401.06-00 Required Distributions 06/08/2001

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