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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숫자 UILC 주제 출시일
200046017 468A.04-02 Revised Schedules 11/17/2000
200046017 468A.03-04 Formulas or Other Methods 11/17/2000
200046016 468A.04-02 Revised Schedules 11/17/2000
200046016 468A.03-04 Formulas or Other Methods 11/17/2000
200046015 338.01-02 Time in which Election must be made 11/17/2000
200046015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046014 61.13-07 Refund of Taxes or Duties 11/17/2000
200046014 61.44-01 Tax Refund 11/17/2000
200046014 111.06-00 Tax Refunds 11/17/2000
200046014 6041.00-00 Information at Source 11/17/2000
200046014 6050E.00-00 State and Local Income Tax Refunds 11/17/2000
200046013 424.00-00 Definitions and Special Rules 11/17/2000
200046012 83.13-00 Rabbi Trusts 11/17/2000
200046012 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/17/2000
200046012 451.14-00 Constructive Receipt 11/17/2000
200046012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000
200046012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/17/2000
200046011 6501.08-21 Proof and Procedure 11/17/2000
200046010 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/17/2000
200046010 9100.20-00 Section 1502; Election to File Consolidated Return 11/17/2000
200046009 423.00-00 Employee Stock Purchase Plans 11/17/2000
200046008 954.02-05 Sale or Exchange of Property 11/17/2000
200046007 280G.00-00 Golden Parachute Payments 11/17/2000
200046007 280G.01-01 Parachute Payment 11/17/2000
200046007 280G.01-02 Excess Parachute Payment 11/17/2000

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