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
200444039 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444038 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444037 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444036 4942.03-07 Set-Asides 10/29/2004
200444036 4942.03-05 Qualifying Distribution 10/29/2004
200444035 408.03-00 Rollover Contributions 10/29/2004
200444034 401.06-00 Required Distributions 10/29/2004
200444034 401.06-02 Employee Dies Before Entire Interest Distributed 10/29/2004
200444033 401.06-00 Required Distributions 10/29/2004
200444033 401.06-02 Employee Dies Before Entire Interest Distributed 10/29/2004
200444032 403.05-00 Rollover Amounts 10/29/2004
200444031 408.03-00 Rollover Contributions 10/29/2004
200444030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/29/2004
200444030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/29/2004
200444030 514.00-00 Unrelated Debt-Financed Income 10/29/2004
200444030 170.07-03 Medical Organizations and Hospitals 10/29/2004
200444029 408.03-00 Rollover Contributions 10/29/2004
200444028 408.03-00 Rollover Contributions 10/29/2004
200444027 408.03-00 Rollover Contributions 10/29/2004
200444026 71.00-00 Alimony--Separate Maintenance Payments 10/29/2004
200444025 6212.00-00 Notice of Deficiency 10/29/2004
200444025 6501.05-00 Fraud--Exception to Period of Limitations (See Also 6653.03-00) 10/29/2004
200444024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/29/2004
200444023 2056.05-00 Life Estate With Power of Appointment in Surviving Spouse 10/29/2004
200444023 2056.07-00 Qualified Terminable Interest Property 10/29/2004

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