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
200317039 414.08-00 Church Plan 04/25/2003
200317038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/25/2003
200317038 414.00-00 Definitions and Special Rules 04/25/2003
200317037 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317036 419.13-00 Aggregation Rules 04/25/2003
200317036 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) 04/25/2003
200317036 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/25/2003
200317036 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 04/25/2003
200317035 414.00-00 Definitions and Special Rules 04/25/2003
200317035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/25/2003
200317034 414.09-00 Certain Employee Contributions 04/25/2003
200317033 408.03-00 Rollover Contributions 04/25/2003
200317032 408.00-00 Individual Retirement Accounts 04/25/2003
200317032 408.03-00 Rollover Contributions 04/25/2003
200317031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 04/25/2003
200317030 414.08-00 Church Plan 04/25/2003
200317029 414.08-00 Church Plan 04/25/2003
200317028 9100.00-00 Extension of Time for Making Certain Elections 04/25/2003
200317027 401.29-00 Cash or Deferred Arrangements 04/25/2003
200317026 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/25/2003
200317025 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/25/2003
200317024 414.09-00 Certain Employee Contributions 04/25/2003
200317023 401.35-00 Additional Requirements for Employee Stock Ownership Plans 04/25/2003
200317022 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 04/25/2003
200317021 7701.00-00 Definitions 04/25/2003