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
200236007 163.01-00 Installment Purchases 09/06/2002
200236007 461.01-00 Accrual Method 09/06/2002
200236007 6213.01-00 Petition to Tax Court 09/06/2002
200236006 280G.01-00 Definitions 09/06/2002
200236005 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 09/06/2002
200236004 2642.01-00 Inclusion Ratio Defined 09/06/2002
200236004 9100.00-00 Extension of Time for Making Certain Elections 09/06/2002
200236003 1033.00-00 Involuntary Conversion 09/06/2002
200236003 451.04-00 Conditions and Contingencies 09/06/2002
200236003 6501.08-13 Coverage and Duration 09/06/2002
200236002 6091.00-00 Place for Filing Returns or Other Documents 09/06/2002
200236001 25A.00-00 Hope and Lifetime Learning Credits 09/06/2002
200236001 151.08-00 Exemption Amount 09/06/2002
200235043 401.29-00 Cash or Deferred Arrangements 08/30/2002
200235043 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 08/30/2002
200235043 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/30/2002
200235043 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/30/2002
200235042 514.00-00 Unrelated Debt-Financed Income 08/30/2002
200235041 401.06-02 Employee Dies Before Entire Interest Distributed 08/30/2002
200235041 408.06-00 Distributions 08/30/2002
200235040 401.06-02 Employee Dies Before Entire Interest Distributed 08/30/2002
200235040 408.06-00 Distributions 08/30/2002
200235039 401.06-02 Employee Dies Before Entire Interest Distributed 08/30/2002
200235039 408.06-00 Distributions 08/30/2002
200235038 401.06-02 Employee Dies Before Entire Interest Distributed 08/30/2002

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