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
200102016 552.02-00 Certain Excluded Banks and Corporations 01/12/2001
200102016 6103.02-00 Definitions 01/12/2001
200102015 1400B.00-00 Zero Percent Capital Gains Rate 01/12/2001
200102014 2632.00-00 Special Rules for Allocation of GST Exemption 01/12/2001
200102013 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/12/2001
200102012 66.00-00 Treatment of Community Income 01/12/2001
200102012 702.01-00 Partner's Distributive Share 01/12/2001
200102012 731.00-00 Extent of Recognition of Gain or Loss on Distribution 01/12/2001
200102011 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 01/12/2001
200102010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/12/2001
200102009 1341.03-00 Method Used to Compute 01/12/2001
200102008 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/12/2001
200102007 616.00-00 Development Expenditures 01/12/2001
200102006 9100.00-00 Extension of Time for Making Certain Elections 01/12/2001
200102006 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 01/12/2001
200102005 446.21-00 Notional Principal Contracts 01/12/2001
200102004 446.04-03 Consent Needed 01/12/2001
200102003 162.28-00 Year Deductible 01/12/2001
200102002 09.13.00-00 BANKRUPTCY CODE CASES: Chapter 13(Regular income plans) 01/12/2001
200102001 17.15.00-00 COMPROMISE AND SETTLEMENT: Default 01/12/2001
200101039 412.06-00 Minimum Funding Waiver 01/05/2001
200101038 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 01/05/2001
200101038 403.05-00 Rollover Amounts 01/05/2001
200101037 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/05/2001
200101036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/05/2001

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