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
200129012 468A.04-02 Revised Schedules 07/20/2001
200129011 6700.00-00 Promoting Abusive Tax Shelters 07/20/2001
200129010 17.12.04-00 COMP. AND SETTLEMENT: Comp. of income: Husband and wife 07/20/2001
200129010 9999.98-00 Not Able to Identify Under Present List 07/20/2001
200129009 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/20/2001
200129008 3401.06-01 In General 07/20/2001
200129007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/20/2001
200129007 368.05-00 Recapitalization (Type "E") 07/20/2001
200129006 355.01-00 Spin-Off 07/20/2001
200129005 468A.04-02 Revised Schedules 07/20/2001
200129004 3121.04-00 Employees 07/20/2001
200129004 3306.05-00 Employees 07/20/2001
200129004 3401.04-00 Employer-Employee Relationship 07/20/2001
200129003 595.00-00 Foreclosure on Property Securing Loans 07/20/2001
200129002 172.07-00 Deferred Statutory or Tort Liability Losses 07/20/2001
200129001 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 07/20/2001
200128061 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/13/2001
200128061 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/13/2001
200128061 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 07/13/2001
200128061 408.00-00 Individual Retirement Accounts 07/13/2001
200128061 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 07/13/2001
200128061 4979.00-00 Tax on Certain Excess Contributions 07/13/2001
200128060 414.09-00 Certain Employee Contributions 07/13/2001
200128059 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/13/2001
200128059 512.08-00 Deductions 07/13/2001

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