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
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
200235038 408.06-00 Distributions 08/30/2002
200235037 4945.00-00 Excise Taxes on Taxable Expenditures 08/30/2002
200235036 4942.03-07 Set-Asides 08/30/2002
200235035 4947.01-00 All Unexpired Interests Devoted to Section 170(c)(2)(B) Purposes 08/30/2002
200235034 412.06-00 Minimum Funding Waiver 08/30/2002
200235033 9100.00-00 Extension of Time for Making Certain Elections 08/30/2002
200235032 414.08-00 Church Plan 08/30/2002
200235031 24.03-02 Amount of Credit for Taxpayers with Three or More Children 08/30/2002
200235031 6211.00-00 Definition of a Deficiency 08/30/2002
200235030 61.09-18 Discharge of Indebtedness 08/30/2002
200235030 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 08/30/2002
200235029 3121.00-00 Definitions 08/30/2002
200235028 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax orSupply Information by DISC or FSC 08/30/2002
200235027 6109.00-00 Identifying Numbers 08/30/2002
200235026 7701.21-00 Definition of Resident Alien 08/30/2002
200235026 871.02-06 Social Security Benefits 08/30/2002
200235026 86.00-00 Social Security and Tier 1 Railroad Retirement Benefits 08/30/2002
200235025 6871.00-00 Claims for Income, Estate, Gift, and Certain Excise Taxes in Receivership Proceedings, etc. 08/30/2002

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