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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Номер UILC Тема Дата публикации
200241004 1362.01-03 Late Elections 10/11/2002
200241003 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241003 1361.05-00 Qualified Subchapter S Subsidiary 10/11/2002
200241002 1362.02-03 Passive Investment Income 10/11/2002
200241001 423.00-00 Employee Stock Purchase Plans 10/11/2002
200240054 414.09-00 Certain Employee Contributions 10/04/2002
200240053 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 10/04/2002
200240052 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/04/2002
200240051 368.00-00 Definitions Relating to Corporate Reorganizations 10/04/2002
200240051 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 10/04/2002
200240051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/04/2002
200240051 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/04/2002
200240051 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 10/04/2002
200240050 1362.01-03 Late Elections 10/04/2002
200240049 1031.05-00 Deferred Exchanges 10/04/2002
200240048 7701.02-02 Joint Ventures 10/04/2002
200240048 9100.00-00 Extension of Time for Making Certain Elections 10/04/2002
200240047 6601.02-01 Starting Date (Avon Products) 10/04/2002
200240046 1503.04-04 Dual Resident Corporation 10/04/2002
200240046 9100.22-00 Other 10/04/2002
200240045 9100.22-00 Other 10/04/2002
200240045 1503.04-04 Dual Resident Corporation 10/04/2002
200240044 1362.04-00 Inadvertent Terminations 10/04/2002
200240043 1362.02-03 Passive Investment Income 10/04/2002
200240042 7436.00-00 Proceedings for Determination of Employment Status 10/04/2002