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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200339004 355.01-01 Split-Off 09/26/2003
200339004 368.04-00 Assets for Control of Transferee (Type "D") 09/26/2003
200339003 2056.07-00 Qualified Terminable Interest Property 09/26/2003
200339002 118.01-01 Shareholder Contributions 09/26/2003
200339001 61.00-00 Gross Income v. Not Gross Income 09/26/2003
200339001 104.01-00 Health and Accident Insurance 09/26/2003
200339001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339001 152.05-00 Other Dependents 09/26/2003
200339001 3102.00-00 Deduction of Tax From Wages; Liability for and Payment of Tax 09/26/2003
200339001 3401.00-00 Definitions 09/26/2003
200338023 501.09-04 Membership 09/19/2003
200338023 4976.01-00 Disqualified Benefits 09/19/2003
200338022 414.09-00 Certain Employee Contributions 09/19/2003
200338021 414.08-00 Church Plan 09/19/2003
200338020 414.08-00 Church Plan 09/19/2003
200338019 414.08-00 Church Plan 09/19/2003
200338018 414.00-00 Definitions and Special Rules 09/19/2003
200338017 412.00-00 Minimum Funding Standards 09/19/2003
200338016 412.06-00 Minimum Funding Waiver 09/19/2003
200338015 684.00-00 Recognition of Gain on Certain Transfers to Certain Foreign Trusts and Estates 09/19/2003
200338014 6103.04-01 Disclosure to State Tax Officials 09/19/2003
200338013 7701.00-00 Definitions 09/19/2003
200338013 6063.00-00 Signing of Partnership Returns 09/19/2003
200338013 6062.00-00 Signing of Corporation Returns 09/19/2003