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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200206053 104.03-00 Damages 02/08/2002
200206053 62.02-02 Reimbursements 02/08/2002
200206053 62.02-03 Non-Reimbursements Arrangements 02/08/2002
200206053 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/08/2002
200206053 61.09-25 Schooling Paid by Employer 02/08/2002
200206053 61.28-02 Compensatory, Punitive, etc., Damages 02/08/2002
200206053 61.53-01 Valuation Rules 02/08/2002
200206053 6041.00-00 Information at Source 02/08/2002
200206053 6045.07-00 Payments to 02/08/2002
200206052 1362.01-03 Late Elections 02/08/2002
200206051 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206051 7701.00-00 Definitions 02/08/2002
200206050 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/08/2002
200206050 1502.20-00 Loss Disallowance Rule 02/08/2002
200206049 1092.05-02 Mixed Straddle Account 02/08/2002
200206048 1092.05-02 Mixed Straddle Account 02/08/2002
200206047 72.21-00 Annuity Contracts Not Held By Natural Persons 02/08/2002
200206047 817.04-00 Variable Contract Defined 02/08/2002
200206046 1362.01-03 Late Elections 02/08/2002
200206045 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/08/2002
200206045 2601.00-00 Tax On Generation Skipping Transfers 02/08/2002
200206044 1388.00-00 Definitions; Special Rules 02/08/2002
200206043 1362.01-03 Late Elections 02/08/2002
200206042 1362.01-03 Late Elections 02/08/2002
200206041 355.01-01 Split-Off 02/08/2002