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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Número UILC Asunto Fecha de publicación
200717028 408.03-00 Rollover Contributions 04/27/2007
200717027 408.03-00 Rollover Contributions 04/27/2007
200717026 72.20-04 Substantially Equal Payments 04/27/2007
200717025 408.03-00 Rollover Contributions 04/27/2007
200717024 408.03-00 Rollover Contributions 04/27/2007
200717023 401.06-00 Required Distributions 04/27/2007
200717023 401.06-02 Employee Dies Before Entire Interest Distributed 04/27/2007
200717023 402.08-01 Rollover Lump Sums 04/27/2007
200717022 401.06-00 Required Distributions 04/27/2007
200717022 401.06-02 Employee Dies Before Entire Interest Distributed 04/27/2007
200717022 402.08-01 Rollover Lump Sums 04/27/2007
200717021 408.03-00 Rollover Contributions 04/27/2007
200717020 501.12-03 Mutual or Cooperative Electric Companies 04/27/2007
200717019 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/27/2007
200717018 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/27/2007
200717017 475.02-03 Hedges 04/27/2007
200717017 1221.12-02 Business Hedges 04/27/2007
200717016 2519.00-00 Disposition of Certain Life Estates 04/27/2007
200717016 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/27/2007
200717016 2511.06-00 Transfer of Property By Trustee 04/27/2007
200717016 2702.00-00 Special Valuation Rules for Transfers in Trust 04/27/2007
200717016 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 04/27/2007
200717016 2037.01-00 Possession or Enjoyment Obtained By Surviving Decedent 04/27/2007
200717016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 04/27/2007
200717015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/27/2007

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