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
200237003 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/13/2002
200237003 988.00-00 Treatment of Certain Foreign Currency Transactions 09/13/2002
200237002 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/13/2002
200237001 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/13/2002
200236055 412.06-00 Minimum Funding Waiver 09/06/2002
200236054 414.09-00 Certain Employee Contributions 09/06/2002
200236053 401.29-02 Special Distribution Requirements 09/06/2002
200236052 401.06-00 Required Distributions 09/06/2002
200236051 501.03-08 Educational Organizations 09/06/2002
200236051 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/06/2002
200236050 4971.02-00 Additional Tax 09/06/2002
200236049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/06/2002
200236049 511.01-00 Organizations Subject to Tax 09/06/2002
200236049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/06/2002
200236049 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/06/2002
200236048 414.08-00 Church Plan 09/06/2002
200236047 401.29-00 Cash or Deferred Arrangements 09/06/2002
200236047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/06/2002
200236046 414.00-00 Definitions and Special Rules 09/06/2002
200236045 1259.00-00 Constructive Sales of Appreciated Financial Positions 09/06/2002
200236044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/06/2002
200236044 368.04-00 Assets for Control of Transferee (Type "D") 09/06/2002
200236043 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 09/06/2002
200236043 6061.00-00 Signing of Returns and Other Documents 09/06/2002
200236042 6081.00-00 Extension of Time for Filing Returns 09/06/2002

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