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.
도움말 찾기
숫자 UILC 주제 출시일
200032008 1502.91-00 Affiliated v. Not Affiliated 08/11/2000
200032007 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 08/11/2000
200032006 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 08/11/2000
200032005 338.01-02 Time in which Election must be made 08/11/2000
200032005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/11/2000
200032004 50.29.00-00 LEVY: Retirement benefits 08/11/2000
200032004 64.38.00-00 PROPERTY SUBJECT TO COLLECTION: Pensions 08/11/2000
200032003 17.00.00-00 COMPROMISE AND SETTLEMENT 08/11/2000
200032002 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/11/2000
200032002 6402.05-00 Who May File a Claim 08/11/2000
200032001 860E.01-01 Generally 08/11/2000
200032001 860G.02-00 Residual Interest 08/11/2000
200031060 401.29-00 Cash or Deferred Arrangements 08/04/2000
200031059 72.20-04 Substantially Equal Payments 08/04/2000
200031058 72.20-04 Substantially Equal Payments 08/04/2000
200031057 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/04/2000
200031056 401.06-00 Required Distributions 08/04/2000
200031055 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/04/2000
200031054 4945.00-00 Excise Taxes on Taxable Expenditures 08/04/2000
200031053 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 08/04/2000
200031053 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/04/2000
200031053 4941.04-00 Definition of Self-Dealing 08/04/2000
200031053 4942.03-05 Qualifying Distribution 08/04/2000
200031053 4943.04-03 Business Enterprise 08/04/2000
200031053 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/04/2000

Get Adobe Acrobat Reader