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
200231009 1362.01-03 Late Elections 08/02/2002
200231008 368.04-00 Assets for Control of Transferee (Type "D") 08/02/2002
200231008 355.01-00 Spin-Off 08/02/2002
200231007 7701.00-00 Definitions 08/02/2002
200231007 9100.00-00 Extension of Time for Making Certain Elections 08/02/2002
200231006 355.01-01 Split-Off 08/02/2002
200231005 1362.01-03 Late Elections 08/02/2002
200231004 1362.01-03 Late Elections 08/02/2002
200231003 355.01-00 Spin-Off 08/02/2002
200231002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/02/2002
200231001 9100.00-00 Extension of Time for Making Certain Elections 08/02/2002
200230045 412.06-00 Minimum Funding Waiver 07/26/2002
200230044 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/26/2002
200230044 415.02-00 Limitation for Defined Contribution Plans 07/26/2002
200230044 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.) 07/26/2002
200230044 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 07/26/2002
200230044 402.01-00 Exempt Trust 07/26/2002
200230044 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 07/26/2002
200230043 414.08-00 Church Plan 07/26/2002
200230042 414.06-00 Mergers and Consolidations of Plans or Transfers of Plan Assets 07/26/2002
200230042 414.07-00 Governmental Plan 07/26/2002
200230041 4945.00-00 Excise Taxes on Taxable Expenditures 07/26/2002
200230040 4942.03-07 Set-Asides 07/26/2002
200230039 150.01-01 Any Obligation 07/26/2002
200230038 2601.00-00 Tax On Generation Skipping Transfers 07/26/2002

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