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
200245062 4976.01-00 Disqualified Benefits 11/08/2002
200245061 408.00-00 Individual Retirement Accounts 11/08/2002
200245060 403.02-00 Nonqualified Annuities 11/08/2002
200245059 4942.03-07 Set-Asides 11/08/2002
200245058 664.00-00 Charitable Remainder Trusts 11/08/2002
200245058 4943.00-00 Excise Taxes on Excess Business Holdings 11/08/2002
200245058 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/08/2002
200245057 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/08/2002
200245056 414.09-00 Certain Employee Contributions 11/08/2002
200245055 401.06-00 Required Distributions 11/08/2002
200245055 408.03-00 Rollover Contributions 11/08/2002
200245054 507.00-00 Termination of Private Foundation Status 11/08/2002
200245053 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/08/2002
200245053 2512.00-00 Valuation of Gifts 11/08/2002
200245052 9999.98-00 Not Able to Identify Under Present List 11/08/2002
200245051 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 11/08/2002
200245050 61.39-00 Who is the Taxpayer 11/08/2002
200245050 7701.00-00 Definitions 11/08/2002
200245049 338.01-02 Time in which Election must be made 11/08/2002
200245049 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/08/2002
200245048 141.00-00 Private Activity Bond; Qualified Bond 11/08/2002
200245048 141.01-00 Private Business Tests 11/08/2002
200245048 141.01-04 Output Facilities 11/08/2002
200245048 141.03-00 Nongovernmental Output Property Acquired 11/08/2002
200245048 148.02-00 Higher Yielding Investment 11/08/2002

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