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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編號 UILC 主題 發布日期
200334041 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/22/2003
200334041 404.02-00 Stock Bonus and Profit-Sharing Trusts 08/22/2003
200334041 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/22/2003
200334041 415.02-00 Limitation for Defined Contribution Plans 08/22/2003
200334041 4972.02-00 Excess Contributions 08/22/2003
200334040 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 08/22/2003
200334040 7701.00-00 Definitions 08/22/2003
200334039 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 08/22/2003
200334038 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/22/2003
200334037 332.01-00 Nonrecognition of Gain or Loss 08/22/2003
200334037 1502.13-00 Intercompany Transactions 08/22/2003
200334036 9100.09-00 Section 442; Accounting Periods 08/22/2003
200334035 1362.01-03 Late Elections 08/22/2003
200334034 1362.01-03 Late Elections 08/22/2003
200334033 1362.01-03 Late Elections 08/22/2003
200334032 1362.01-03 Late Elections 08/22/2003
200334031 29.03-00 Definitions 08/22/2003
200334030 61.27-00 Interest in Estate or Trust 08/22/2003
200334030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/22/2003
200334029 1361.00-00 Definitions 08/22/2003
200334029 9100.00-00 Extension of Time for Making Certain Elections 08/22/2003
200334028 1362.01-03 Late Elections 08/22/2003
200334027 1361.00-00 Definitions 08/22/2003
200334027 9100.00-00 Extension of Time for Making Certain Elections 08/22/2003
200334026 446.14-00 Method of Accounting; Change of Method; Accrual to Cash (Overall) 08/22/2003