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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Номер UILC Тема Дата публикации
201241019 402.09-00 Tax on Lump Sum Distributions 10/12/2012
202019008 402.09-00 Tax on Lump Sum Distributions 05/08/2020
202451014 402.09-00 Tax on Lump Sum Distributions 12/20/2024
200211050 4972.04-00 Tax on Nondeductible Contributions to Qualified Employer Plans 03/15/2002
199905005 871.00-00 Tax on Nonresident Alien Individuals 02/05/1999
201027046 871.00-00 Tax on Nonresident Alien Individuals 07/09/2010
200504029 871.00-00 Tax on Nonresident Alien Individuals 01/28/2005
200620016 871.00-00 Tax on Nonresident Alien Individuals 05/19/2006
201539028 871.00-00 Tax on Nonresident Alien Individuals 09/25/2015
201727005 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727006 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
202548004 871.00-00 Tax on Nonresident Alien Individuals 11/28/2025
202548005 871.00-00 Tax on Nonresident Alien Individuals 11/28/2025
200426001 871.02-00 Tax on Nonresident Aliens 06/25/2004
200321020 4975.00-00 Tax on Prohibited Transactions 05/23/2003
200514026 4975.00-00 Tax on Prohibited Transactions 04/08/2005
200946040 4975.00-00 Tax on Prohibited Transactions 11/13/2009
200536028 4975.00-00 Tax on Prohibited Transactions 09/09/2005
200930039 4975.00-00 Tax on Prohibited Transactions 07/24/2009
200223066 4975.00-00 Tax on Prohibited Transactions 06/07/2002
200018058 4975.00-00 Tax on Prohibited Transactions 05/05/2000
201017056 4975.00-00 Tax on Prohibited Transactions 04/30/2010
201150037 4975.00-00 Tax on Prohibited Transactions 12/16/2011
200029055 4975.00-00 Tax on Prohibited Transactions 07/21/2000
201212013 4975.00-00 Tax on Prohibited Transactions 03/23/2012