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
200208039 4941.04-00 Definition of Self-Dealing 02/22/2002
200208038 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208037 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/22/2002
200208036 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208035 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208034 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208033 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/22/2002
200208033 408.00-00 Individual Retirement Accounts 02/22/2002
200208033 2518.00-00 Disclaimers 02/22/2002
200208032 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208031 401.06-00 Required Distributions 02/22/2002
200208031 401.06-02 Employee Dies Before Entire Interest Distributed 02/22/2002
200208031 408.03-00 Rollover Contributions 02/22/2002
200208030 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/22/2002
200208030 408.00-00 Individual Retirement Accounts 02/22/2002
200208030 2518.00-00 Disclaimers 02/22/2002
200208029 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/22/2002
200208029 408.00-00 Individual Retirement Accounts 02/22/2002
200208029 2518.00-00 Disclaimers 02/22/2002
200208028 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/22/2002
200208028 408.00-00 Individual Retirement Accounts 02/22/2002
200208028 2518.00-00 Disclaimers 02/22/2002
200208027 509.02-02 Supporting Organizations 02/22/2002
200208027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/22/2002
200208026 9999.98-00 Not Able to Identify Under Present List 02/22/2002

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