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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200214006 3231.01-00 Employers v. Not Employers 04/05/2002
200214005 148.08-00 Required Rebate to the U.S. 04/05/2002
200214004 9100.00-00 Extension of Time for Making Certain Elections 04/05/2002
200214004 1503.04-04 Dual Resident Corporation 04/05/2002
200214003 446.04-17 Change in Method of Accounting for Depreciation 04/05/2002
200214002 2601.00-00 Tax On Generation Skipping Transfers 04/05/2002
200214001 3121.01-01 Back Pay 04/05/2002
200214001 3401.04-01 Employer v. Not an Employer 04/05/2002
200214001 6662.01-00 Negligence 04/05/2002
200213034 9100.00-00 Extension of Time for Making Certain Elections 03/29/2002
200213033 415.02-01 Annual Addition 03/29/2002
200213033 4975.04-02 ESOP Loans 03/29/2002
200213032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/29/2002
200213032 402.08-00 Rollover Contributions 03/29/2002
200213031 9100.00-00 Extension of Time for Making Certain Elections 03/29/2002
200213030 9100.00-00 Extension of Time for Making Certain Elections 03/29/2002
200213029 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/29/2002
200213028 4941.04-00 Definition of Self-Dealing 03/29/2002
200213028 4946.01-00 Disqualified Person 03/29/2002
200213028 4946.02-00 Foundation Manager 03/29/2002
200213027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/29/2002
200213027 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/29/2002
200213027 514.00-00 Unrelated Debt-Financed Income 03/29/2002
200213026 451.23-00 Special Rules for Crop Insurance Proceeds 03/29/2002
200213026 1301.00-00 Averaging of Farm Income 03/29/2002

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