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
Номер 200121074 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 05/25/2001
Номер 200121073 UILC 401.06-00 Тема Required Distributions Дата публикации 05/25/2001
Номер 200121073 UILC 401.06-02 Тема Employee Dies Before Entire Interest Distributed Дата публикации 05/25/2001
Номер 200121073 UILC 408.03-00 Тема Rollover Contributions Дата публикации 05/25/2001
Номер 200121072 UILC 72.00-00 Тема Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) Дата публикации 05/25/2001
Номер 200121072 UILC 401.00-00 Тема Qualified Pension, Profit-Sharing, and Stock Bonus Plan Дата публикации 05/25/2001
Номер 200121072 UILC 403.00-00 Тема Taxation of Employee Annuities (Taxable v. Not Taxable) Дата публикации 05/25/2001
Номер 200121072 UILC 3406.00-00 Тема Backup Withholding Дата публикации 05/25/2001
Номер 200121072 UILC 4972.00-00 Тема Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) Дата публикации 05/25/2001
Номер 200121072 UILC 4973.00-00 Тема Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities Дата публикации 05/25/2001
Номер 200121072 UILC 4979.00-00 Тема Tax on Certain Excess Contributions Дата публикации 05/25/2001
Номер 200121071 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 05/25/2001
Номер 200121071 UILC 482.00-00 Тема Allocation of Income and Deductions Among Taxpayers Дата публикации 05/25/2001
Номер 200121070 UILC 280A.06-00 Тема Use by Taxpayer as Employee Дата публикации 05/25/2001
Номер 200121069 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/25/2001
Номер 200121069 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/25/2001
Номер 200121068 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/25/2001
Номер 200121068 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/25/2001
Номер 200121067 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/25/2001
Номер 200121067 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/25/2001
Номер 200121066 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/25/2001
Номер 200121066 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/25/2001
Номер 200121065 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/25/2001
Номер 200121065 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/25/2001
Номер 200121064 UILC 754.00-00 Тема Manner of Electing Optional Adjustment to Basis of Partnership Property Дата публикации 05/25/2001