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
200603002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/20/2006
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
200602053 402.08-00 Rollover Contributions 01/13/2006
200602052 408.03-00 Rollover Contributions 01/13/2006
200602051 408.03-00 Rollover Contributions 01/13/2006
200602050 408.03-00 Rollover Contributions 01/13/2006
200602049 408.03-00 Rollover Contributions 01/13/2006
200602048 412.06-00 Minimum Funding Waiver 01/13/2006
200602047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/13/2006
200602046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602046 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/13/2006
200602046 404.03-00 Foreign Situs Trust 01/13/2006
200602045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602045 402.06-00 Amounts Distributed or Made Available to Beneficiary 01/13/2006
200602045 402.06-01 Exception for Qualified Cash or Deferred Arrangements 01/13/2006
200602044 402.08-00 Rollover Contributions 01/13/2006
200602043 501.12-03 Mutual or Cooperative Electric Companies 01/13/2006
200602042 4955.04-00 Political Expenditure 01/13/2006
200602041 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602041 509.00-00 Private Foundation Defined 01/13/2006
200602041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006
200602041 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/13/2006
200602040 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 01/13/2006
200602040 509.00-00 Private Foundation Defined 01/13/2006
200602040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/13/2006

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