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
200114001 6039.00-00 Information Required in Connection With Certain Options 04/06/2001
200113033 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 03/30/2001
200113033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/30/2001
200113032 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 03/30/2001
200113032 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/30/2001
200113031 17.15.00-00 COMPROMISE AND SETTLEMENT: Default 03/30/2001
200113030 6110.00-00 PULLED (Inspection delay) 03/30/2001
200113029 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/30/2001
200113028 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 03/30/2001
200113028 6662.00-00 Accuracy-related penalty 03/30/2001
200113028 6663.00-00 Fraud Penalty 03/30/2001
200113028 6664.01-00 Definition of Underpayment 03/30/2001
200113027 9999.98-00 Not Able to Identify Under Present List 03/30/2001
200113026 9999.98-00 Not Able to Identify Under Present List 03/30/2001
200113025 468B.07-00 Clarification Of Taxation of Certain Funds 03/30/2001
200113024 3121.04-01 Common Law Tests 03/30/2001
200113024 3121.05-00 Employer v. Not an Employer 03/30/2001
200113023 9100.09-00 Section 442; Accounting Periods 03/30/2001
200113022 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/30/2001
200113022 72.17-01 Exception 03/30/2001
200113021 9100.09-00 Section 442; Accounting Periods 03/30/2001
200113020 117.05-00 Limitation 03/30/2001
200113019 355.01-00 Spin-Off 03/30/2001
200113019 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2001
200113018 9100.00-00 Extension of Time for Making Certain Elections 03/30/2001

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