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
200212012 367.00-00 Foreign Corporations 03/22/2002
200212012 368.04-00 Assets for Control of Transferee (Type "D") 03/22/2002
200212011 1362.04-00 Inadvertent Terminations 03/22/2002
200212010 1362.04-00 Inadvertent Terminations 03/22/2002
200212009 104.02-00 Workmen's Compensation 03/22/2002
200212008 83.05-00 Applicability of Section 03/22/2002
200212008 280G.00-00 Golden Parachute Payments 03/22/2002
200212008 4999.00-00 Golden Parachute Payments 03/22/2002
200212007 83.05-00 Applicability of Section 03/22/2002
200212007 280G.00-00 Golden Parachute Payments 03/22/2002
200212007 4999.00-00 Golden Parachute Payments 03/22/2002
200212006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/22/2002
200212006 2511.00-00 Transfers in General (Gift v. Not a Gift) 03/22/2002
200212006 2512.00-00 Valuation of Gifts 03/22/2002
200212005 83.05-00 Applicability of Section 03/22/2002
200212005 280G.00-00 Golden Parachute Payments 03/22/2002
200212005 4999.00-00 Golden Parachute Payments 03/22/2002
200212004 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 03/22/2002
200212003 1092.05-02 Mixed Straddle Account 03/22/2002
200212002 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/22/2002
200212001 861.09-06 Asset Method of Apportionment 03/22/2002
200211054 402.08-05 By a Surviving Spouse 03/15/2002
200211053 501.09-01 Permissible Benefits 03/15/2002
200211053 501.09-03 Inurement 03/15/2002
200211053 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 03/15/2002