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
200121004 561.05-00 Regulated Investment Companies 05/25/2001
200121004 562.03-02 Class of Stock 05/25/2001
200121004 851.00-00 Definition of Regulated Investment Company 05/25/2001
200121004 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 05/25/2001
200121003 162.26-00 Capital v. Expense 05/25/2001
200121002 851.00-00 Definition of Regulated Investment Company 05/25/2001
200121002 562.03-00 Preferential Dividends 05/25/2001
200121001 9999.98-00 Not Able to Identify Under Present List 05/25/2001
200120044 4945.00-00 Excise Taxes on Taxable Expenditures 05/18/2001
200120043 507.00-00 Termination of Private Foundation Status 05/18/2001
200120042 414.09-00 Certain Employee Contributions 05/18/2001
200120041 507.00-00 Termination of Private Foundation Status 05/18/2001
200120040 9100.00-00 Extension of Time for Making Certain Elections 05/18/2001
200120039 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 05/18/2001
200120038 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 05/18/2001
200120037 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200120036 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 05/18/2001
200120035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/18/2001
200120035 6201.07-03 Immediate 05/18/2001
200120034 1092.05-02 Mixed Straddle Account 05/18/2001
200120033 1361.05-00 Qualified Subchapter S Subsidiary 05/18/2001
200120032 754.02-00 Timeliness of Election 05/18/2001
200120032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/18/2001
200120031 1362.01-03 Late Elections 05/18/2001
200120030 355.01-00 Spin-Off 05/18/2001

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