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
200117038 457.01-00 Year of Inclusion in Gross Income 04/27/2001
200117038 408.00-00 Individual Retirement Accounts 04/27/2001
200117038 125.00-00 Cafeteria Plans 04/27/2001
200117038 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 04/27/2001
200117038 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/27/2001
200117038 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 04/27/2001
200117038 3121.17-00 Benefits Provided Under Certain Employee Benefit Plans 04/27/2001
200117037 9999.98-00 Not Able to Identify Under Present List 04/27/2001
200117036 6601.08-00 Interest After Credit Election (May Dept. Stores) 04/27/2001
200117035 9999.98-00 Not Able to Identify Under Present List 04/27/2001
200117034 9999.98-00 Not Able to Identify Under Present List 04/27/2001
200117033 9999.98-00 Not Able to Identify Under Present List 04/27/2001
200117032 860D.01-00 Election 04/27/2001
200117032 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117031 1362.04-00 Inadvertent Terminations 04/27/2001
200117030 860D.01-00 Election 04/27/2001
200117030 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117029 1362.01-03 Late Elections 04/27/2001
200117028 1362.01-03 Late Elections 04/27/2001
200117027 877.01-00 Principal Purpose--the Avoidance of Tax 04/27/2001
200117026 142.06-00 Local Furnishing of Electrical Energy or Gas 04/27/2001
200117025 1502.20-00 Loss Disallowance Rule 04/27/2001
200117025 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117024 1362.01-03 Late Elections 04/27/2001
200117023 1362.01-03 Late Elections 04/27/2001

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