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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编号 UILC 主题 发布日期
200052003 1502.77-00 Common Parent Agent for Subsidiaries 12/29/2000
200052003 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/29/2000
200052003 6901.03-01 Extension by Agreement 12/29/2000
200052002 861.01-00 Gross Income From Sources Within U.S. 12/29/2000
200052001 49.05-04 Binding Contract Rule 12/29/2000
200051053 401.06-00 Required Distributions 12/22/2000
200051053 401.06-02 Employee Dies Before Entire Interest Distributed 12/22/2000
200051052 72.20-04 Substantially Equal Payments 12/22/2000
200051051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/22/2000
200051050 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/22/2000
200051050 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/22/2000
200051050 414.00-00 Definitions and Special Rules 12/22/2000
200051049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/22/2000
200051048 414.09-00 Certain Employee Contributions 12/22/2000
200051047 414.09-00 Certain Employee Contributions 12/22/2000
200051046 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 12/22/2000
200051045 4980.02-00 Exceptions 12/22/2000
200051044 2011.01-00 Allowance of Credit for Death Taxes Actually Paid to State, Territory or District of Columbia 12/22/2000
200051043 17.00.00-00 COMPROMISE AND SETTLEMENT 12/22/2000
200051042 6402.02-02 Collection of Debts Owed to Federal Agencies 12/22/2000
200051041 274.10-05 Unmarked Law Enforcement Vehicle 12/22/2000
200051040 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 12/22/2000
200051040 6651.22-00 Increase in Penalty for Fraudulent Failure to File 12/22/2000
200051039 09.32.00-00 BANKRUPTCY CODE CASES: Priorities (Sec. 507) 12/22/2000
200051038 61.03.00-00 PAYMENT: Installment payments 12/22/2000

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