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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Número UILC Asunto Fecha de publicación
200337015 411.00-00 Minimum Vesting Standards 09/12/2003
200337014 408.00-00 Individual Retirement Accounts 09/12/2003
200337013 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/12/2003
200337012 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/12/2003
200337012 2512.01-00 Valuation of Property in General 09/12/2003
200337011 3121.10-03 Past Audit 09/12/2003
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003
200337010 457.05-00 Eligible Deferred Compensation Plan Defined 09/12/2003
200337009 9100.00-00 Extension of Time for Making Certain Elections 09/12/2003
200337008 1362.04-00 Inadvertent Terminations 09/12/2003
200337007 4402.03-00 State Conducted Lotteries, Etc. 09/12/2003
200337006 115.00-00 Income of States, Municipalities, etc. 09/12/2003
200337005 9100.00-00 Extension of Time for Making Certain Elections 09/12/2003
200337004 127.00-00 Educational Assistance Programs 09/12/2003
200337003 1042.03-00 Definitions 09/12/2003
200337002 338.01-02 Time in which Election must be made 09/12/2003
200337002 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/12/2003
200337001 355.01-01 Split-Off 09/12/2003
200337001 368.04-00 Assets for Control of Transferee (Type "D") 09/12/2003
200336037 412.06-00 Minimum Funding Waiver 09/05/2003
200336036 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/05/2003
200336035 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200336034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/05/2003
200336033 105.04-00 Benefits computed on nature of injury 09/05/2003
200336032 108.00-00 Income From Discharge of Indebtedness 09/05/2003

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