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
200046012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000
200046011 6501.08-21 Proof and Procedure 11/17/2000
200046010 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/17/2000
200046010 9100.20-00 Section 1502; Election to File Consolidated Return 11/17/2000
200046009 423.00-00 Employee Stock Purchase Plans 11/17/2000
200046008 954.02-05 Sale or Exchange of Property 11/17/2000
200046007 280G.00-00 Golden Parachute Payments 11/17/2000
200046007 280G.01-01 Parachute Payment 11/17/2000
200046007 280G.01-02 Excess Parachute Payment 11/17/2000
200046007 280G.01-03 Base Amount 11/17/2000
200046006 280G.00-00 Golden Parachute Payments 11/17/2000
200046006 280G.01-01 Parachute Payment 11/17/2000
200046006 280G.01-02 Excess Parachute Payment 11/17/2000
200046006 280G.01-03 Base Amount 11/17/2000
200046005 280G.00-00 Golden Parachute Payments 11/17/2000
200046005 280G.01-01 Parachute Payment 11/17/2000
200046005 280G.01-02 Excess Parachute Payment 11/17/2000
200046005 280G.01-03 Base Amount 11/17/2000
200046004 2601.00-00 Tax On Generation Skipping Transfers 11/17/2000
200046003 2601.00-00 Tax On Generation Skipping Transfers 11/17/2000
200046002 2601.00-00 Tax On Generation Skipping Transfers 11/17/2000
200046001 355.05-00 Control 11/17/2000
200046001 332.02-00 Within One Year 11/17/2000
200046001 368.05-00 Recapitalization (Type "E") 11/17/2000
200045038 664.03-02 Charitable Remainder Unitrust 11/10/2000

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