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
200234070 4975.00-00 Tax on Prohibited Transactions 08/23/2002
200737046 4975.00-00 Tax on Prohibited Transactions 09/14/2007
200034039 4975.00-00 Tax on Prohibited Transactions 08/25/2000
200603036 4975.00-00 Tax on Prohibited Transactions 01/20/2006
201419025 4975.00-00 Tax on Prohibited Transactions 05/09/2014
200237026 4975.00-00 Tax on Prohibited Transactions 09/13/2002
201119027 4081.01-00 Tax on Removal, Entry, or Sale 05/13/2011
199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999
201144024 4081.01-00 Tax on Removal, Entry, or Sale 11/04/2011
200107038 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/16/2001
200836035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
201123050 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/10/2011
199911058 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/19/1999
200226012 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/28/2002
200212035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/22/2002
200334043 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/22/2003
200208037 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/22/2002
200317049 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 04/25/2003
200836034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
201143034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/28/2011
200727024 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/06/2007
200922029 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 05/29/2009
200252094 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/27/2002
200045031 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 11/10/2000
200110031 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/09/2001