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
200213004 446.01-00 Clearly v. Not Clearly Reflecting Income 03/29/2002
200213003 368.05-00 Recapitalization (Type "E") 03/29/2002
200213003 368.08-00 Continuity of Interest Rule 03/29/2002
200213002 368.05-00 Recapitalization (Type "E") 03/29/2002
200213002 368.08-00 Continuity of Interest Rule 03/29/2002
200213001 368.05-00 Recapitalization (Type "E") 03/29/2002
200213001 368.08-00 Continuity of Interest Rule 03/29/2002
200212036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/22/2002
200212035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/22/2002
200212034 4942.03-07 Set-Asides 03/22/2002
200212034 4942.03-05 Qualifying Distribution 03/22/2002
200212033 9999.98-00 Not Able to Identify Under Present List 03/22/2002
200212032 9999.98-00 Not Able to Identify Under Present List 03/22/2002
200212031 78A.01.02-00 TSM: Elec. Data Interch. (EDI): Electronic court notices 03/22/2002
200212030 302.00-00 Distributions in Redemption of Stock 03/22/2002
200212030 317.02-00 Redemption of Stock v. Not a Redemption 03/22/2002
200212029 3121.02-10 Student Employee of School, etc. 03/22/2002
200212028 6621.01-00 Overpayment and Underpayment Rates 03/22/2002
200212027 1402.00-00 Definitions 03/22/2002
200212026 355.01-00 Spin-Off 03/22/2002
200212025 2632.01-00 Time and Manner of Allocation 03/22/2002
200212025 9100.00-00 Extension of Time for Making Certain Elections 03/22/2002
200212024 9100.00-00 Extension of Time for Making Certain Elections 03/22/2002
200212023 1362.01-03 Late Elections 03/22/2002
200212022 146.07-00 Carryforward of Allocation 03/22/2002

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