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
200548032 4971.02-00 Additional Tax 12/02/2005
200548031 4971.02-00 Additional Tax 12/02/2005
200548030 408.03-00 Rollover Contributions 12/02/2005
200548029 408.03-00 Rollover Contributions 12/02/2005
200548028 401.06-00 Required Distributions 12/02/2005
200548028 401.06-02 Employee Dies Before Entire Interest Distributed 12/02/2005
200548028 402.04-00 Certain Employee's Annuities 12/02/2005
200548027 401.06-00 Required Distributions 12/02/2005
200548027 401.06-02 Employee Dies Before Entire Interest Distributed 12/02/2005
200548027 402.04-00 Certain Employee's Annuities 12/02/2005
200548026 4941.04-00 Definition of Self-Dealing 12/02/2005
200548026 4942.03-03 Minimum Investment Return 12/02/2005
200548026 4943.04-03 Business Enterprise 12/02/2005
200548026 4944.05-00 Definitions 12/02/2005
200548025 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/02/2005
200548025 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/02/2005
200548025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005
200548025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/02/2005
200548025 514.00-00 Unrelated Debt-Financed Income 12/02/2005
200548024 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/02/2005
200548024 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/02/2005
200548024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/02/2005
200548023 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/02/2005
200548023 4941.04-00 Definition of Self-Dealing 12/02/2005
200548022 162.14-00 Expenses of Future Operations 12/02/2005

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