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
200212006 2512.00-00 Valuation of Gifts 03/22/2002
200212005 83.05-00 Applicability of Section 03/22/2002
200212005 280G.00-00 Golden Parachute Payments 03/22/2002
200212005 4999.00-00 Golden Parachute Payments 03/22/2002
200212004 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/22/2002
200212003 1092.05-02 Mixed Straddle Account 03/22/2002
200212002 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/22/2002
200212001 861.09-06 Asset Method of Apportionment 03/22/2002
200211054 402.08-05 By a Surviving Spouse 03/15/2002
200211053 501.09-01 Permissible Benefits 03/15/2002
200211053 501.09-03 Inurement 03/15/2002
200211053 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/15/2002
200211052 501.03-25 Social Welfare Groups (See Also 0501.04-00) 03/15/2002
200211052 514.06-00 Definitions--Debt-Financed Property 03/15/2002
200211051 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2002
200211051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/15/2002
200211051 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/15/2002
200211051 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/15/2002
200211051 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/15/2002
200211050 4972.04-00 Tax on Nondeductible Contributions to Qualified Employer Plans 03/15/2002
200211049 401.29-02 Special Distribution Requirements 03/15/2002
200211048 408.00-00 Individual Retirement Accounts 03/15/2002
200211048 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/15/2002
200211047 408.00-00 Individual Retirement Accounts 03/15/2002

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