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
200230001 482.09-00 Services 07/26/2002
200230001 482.11-00 Transfer or Use of Intangibles 07/26/2002
200229056 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.) 07/19/2002
200229055 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.) 07/19/2002
200229054 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.) 07/19/2002
200229053 507.00-00 Termination of Private Foundation Status 07/19/2002
200229052 507.00-00 Termination of Private Foundation Status 07/19/2002
200229051 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/19/2002
200229050 414.08-00 Church Plan 07/19/2002
200229049 412.06-00 Minimum Funding Waiver 07/19/2002
200229048 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/19/2002
200229048 408.00-00 Individual Retirement Accounts 07/19/2002
200229047 1362.01-03 Late Elections 07/19/2002
200229046 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/19/2002
200229046 664.00-00 Charitable Remainder Trusts 07/19/2002
200229046 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/19/2002
200229045 1362.01-03 Late Elections 07/19/2002
200229044 9100.22-00 Other 07/19/2002
200229044 1503.04-04 Dual Resident Corporation 07/19/2002
200229043 2652.01-02 Special Election for QTIP 07/19/2002
200229043 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229043 2056.07-01 Effective Election 07/19/2002
200229042 2601.03-01 Irrevocable Trusts 07/19/2002
200229041 2601.03-01 Irrevocable Trusts 07/19/2002
200229040 9100.22-00 Other 07/19/2002

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