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
200121078 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/25/2001
200121078 4941.04-00 Definition of Self-Dealing 05/25/2001
200121078 4942.03-05 Qualifying Distribution 05/25/2001
200121078 4945.04-05 Grants to Organizations 05/25/2001
200121077 4942.03-07 Set-Asides 05/25/2001
200121076 412.06-00 Minimum Funding Waiver 05/25/2001
200121075 412.06-00 Minimum Funding Waiver 05/25/2001
200121074 412.06-00 Minimum Funding Waiver 05/25/2001
200121073 401.06-00 Required Distributions 05/25/2001
200121073 401.06-02 Employee Dies Before Entire Interest Distributed 05/25/2001
200121073 408.03-00 Rollover Contributions 05/25/2001
200121072 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/25/2001
200121072 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/25/2001
200121072 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/25/2001
200121072 3406.00-00 Backup Withholding 05/25/2001
200121072 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 05/25/2001
200121072 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 05/25/2001
200121072 4979.00-00 Tax on Certain Excess Contributions 05/25/2001
200121071 351.00-00 Transfer to Corporation Controlled by Transferor 05/25/2001
200121071 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/25/2001
200121070 280A.06-00 Use by Taxpayer as Employee 05/25/2001
200121069 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/25/2001
200121069 368.04-00 Assets for Control of Transferee (Type "D") 05/25/2001
200121068 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/25/2001
200121068 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001

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