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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编号 UILC 主题 发布日期
200307097 414.08-00 Church Plan 02/14/2003
200307096 414.08-00 Church Plan 02/14/2003
200307095 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/14/2003
200307095 408.00-00 Individual Retirement Accounts 02/14/2003
200307094 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/14/2003
200307094 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/14/2003
200307093 401.29-00 Cash or Deferred Arrangements 02/14/2003
200307093 414.07-00 Governmental Plan 02/14/2003
200307092 414.09-00 Certain Employee Contributions 02/14/2003
200307091 408.00-00 Individual Retirement Accounts 02/14/2003
200307090 414.07-00 Governmental Plan 02/14/2003
200307089 414.09-00 Certain Employee Contributions 02/14/2003
200307088 2642.00-00 Inclusion Ratio 02/14/2003
200307087 263.03-02 Repair v. Permanent Improvement 02/14/2003
200307086 1362.01-03 Late Elections 02/14/2003
200307085 1362.01-03 Late Elections 02/14/2003
200307084 61.05-03 Compensation 02/14/2003
200307084 61.05-05 Gift 02/14/2003
200307084 102.00-00 Gifts and Inheritances 02/14/2003
200307084 3401.00-00 Definitions 02/14/2003
200307083 877.01-00 Principal Purpose--the Avoidance of Tax 02/14/2003
200307082 2642.00-00 Inclusion Ratio 02/14/2003
200307082 9100.00-00 Extension of Time for Making Certain Elections 02/14/2003
200307081 118.01-02 Nonshareholder Contributions 02/14/2003
200307081 118.02-00 Contributions in Aid of Construction 02/14/2003