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
200131013 752.07-00 Sharing Non-recourse Liabilities 08/03/2001
200131012 924.01-00 Definition of Foreign Trading Gross Receipts 08/03/2001
200131012 927.01-00 Definition of Export Property 08/03/2001
200131011 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/03/2001
200131011 457.01-00 Year of Inclusion in Gross Income 08/03/2001
200131011 457.05-00 Eligible Deferred Compensation Plan Defined 08/03/2001
200131010 860D.01-00 Election 08/03/2001
200131010 9100.00-00 Extension of Time for Making Certain Elections 08/03/2001
200131009 1362.01-03 Late Elections 08/03/2001
200131008 7701.00-00 Definitions 08/03/2001
200131007 41.51-00 Qualified Research Expenses 08/03/2001
200131006 451.19-00 Accrual Method 08/03/2001
200131005 461.06-01 Accrual Basis 08/03/2001
200131004 1362.01-03 Late Elections 08/03/2001
200131003 355.01-00 Spin-Off 08/03/2001
200131003 368.04-00 Assets for Control of Transferee (Type "D") 08/03/2001
200131002 1402.01-00 Net Earnings From Self-Employment 08/03/2001
200131001 2056.01-00 Terminable Interests 08/03/2001
200130058 408.00-00 Individual Retirement Accounts 07/27/2001
200130057 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 07/27/2001
200130057 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/27/2001
200130057 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/27/2001
200130057 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 07/27/2001
200130056 408.00-00 Individual Retirement Accounts 07/27/2001
200130056 408.03-00 Rollover Contributions 07/27/2001

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