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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Number UILC Subject Release Date
200222005 3306.05-00 Employees 05/31/2002
200222005 3401.04-00 Employer-Employee Relationship 05/31/2002
200222004 104.02-00 Workmen's Compensation 05/31/2002
200222003 61.00-00 Gross Income v. Not Gross Income 05/31/2002
200222003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 05/31/2002
200222003 677.00-00 Income for Benefit of Grantor 05/31/2002
200222003 3402.20-00 Withholding on Payments of Indian Casino Profits 05/31/2002
200222002 51.00-00 (Was Formerly Section 44B) Targeted Jobs Credit 05/31/2002
200222001 61.00-00 Gross Income v. Not Gross Income 05/31/2002
200222001 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/31/2002
200222001 468B.00-00 Special Rules For Designated Settlement Funds 05/31/2002
200222001 1441.02-00 Income Subject to Withholding v. Not Subject to Withholding 05/31/2002
200222001 6041.00-00 Information at Source 05/31/2002
200221069 507.00-00 Termination of Private Foundation Status 05/24/2002
200221068 507.00-00 Termination of Private Foundation Status 05/24/2002
200221067 507.00-00 Termination of Private Foundation Status 05/24/2002
200221066 507.00-00 Termination of Private Foundation Status 05/24/2002
200221065 507.00-00 Termination of Private Foundation Status 05/24/2002
200221064 507.00-00 Termination of Private Foundation Status 05/24/2002
200221063 414.09-00 Certain Employee Contributions 05/24/2002
200221062 408.00-00 Individual Retirement Accounts 05/24/2002
200221061 401.06-00 Required Distributions 05/24/2002
200221060 414.09-00 Certain Employee Contributions 05/24/2002
200221059 401.06-00 Required Distributions 05/24/2002
200221058 414.09-00 Certain Employee Contributions 05/24/2002