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
200250011 9100.22-00 Other 12/13/2002
200250011 1503.04-04 Dual Resident Corporation 12/13/2002
200250010 1362.01-03 Late Elections 12/13/2002
200250009 1362.04-00 Inadvertent Terminations 12/13/2002
200250008 1362.02-02 Ceases to be Small Business Corporation 12/13/2002
200250007 1362.02-02 Ceases to be Small Business Corporation 12/13/2002
200250006 1362.02-02 Ceases to be Small Business Corporation 12/13/2002
200250005 9100.00-00 Extension of Time for Making Certain Elections 12/13/2002
200250004 141.01-00 Private Business Tests 12/13/2002
200250003 663.04-00 65-Day Rule 12/13/2002
200250003 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 12/13/2002
200250002 1362.00-00 Election by Small Business Corporation 12/13/2002
200250001 6330.00-00 Collection Due Process - Levy 12/13/2002
200249015 4945.04-04 Grants to Individuals 12/06/2002
200249014 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/06/2002
200249013 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/06/2002
200249013 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 12/06/2002
200249013 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 12/06/2002
200249013 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/06/2002
200249013 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 12/06/2002
200249013 7702.00-00 Life Insurance Contract Defined 12/06/2002
200249012 412.06-00 Minimum Funding Waiver 12/06/2002
200249011 412.06-00 Minimum Funding Waiver 12/06/2002
200249010 4945.00-00 Excise Taxes on Taxable Expenditures 12/06/2002
200249009 414.09-00 Certain Employee Contributions 12/06/2002

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