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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숫자 UILC 주제 출시일
200246037 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 11/15/2002
200246036 4942.03-05 Qualifying Distribution 11/15/2002
200246036 4944.03-00 Exception for Program-Related Investments 11/15/2002
200246035 507.00-00 Termination of Private Foundation Status 11/15/2002
200246034 4971.02-00 Additional Tax 11/15/2002
200246033 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/15/2002
200246032 512.10-00 Modifications 11/15/2002
200246031 4942.03-02 Distributable Amount 11/15/2002
200246030 9999.98-00 Not Able to Identify Under Present List 11/15/2002
200246029 215.00-00 Alimony, etc., Payments 11/15/2002
200246029 71.00-00 Alimony--Separate Maintenance Payments 11/15/2002
200246028 9100.09-00 Section 442; Accounting Periods 11/15/2002
200246027 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 11/15/2002
200246026 1362.04-00 Inadvertent Terminations 11/15/2002
200246025 877.01-00 Principal Purpose--the Avoidance of Tax 11/15/2002
200246024 2057.00-00 Bequests, Etc. to Certain Minor Children (Repealed 1981) 11/15/2002
200246023 41.00-00 Credit for Increasing Research Activities 11/15/2002
200246022 817.04-00 Variable Contract Defined 11/15/2002
200246022 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/15/2002
200246021 338.60-00 Adjusted Gross-Up Basis (AGUB) 11/15/2002
200246021 338.50-00 International Aspects of Section 338 11/15/2002
200246021 338.70-00 Allocation of AGUB Among Target Assets 11/15/2002
200246020 1362.01-03 Late Elections 11/15/2002
200246019 9100.00-00 Extension of Time for Making Certain Elections 11/15/2002
200246018 1361.03-02 Qualified Subchapter S Trusts 11/15/2002

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