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
200441002 7502.00-00 Timely Mailing Treated as Timely Filing 10/08/2004
200441001 468A.04-02 Revised Schedules 10/08/2004
200440031 401.06-00 Required Distributions 10/01/2004
200440031 401.06-02 Employee Dies Before Entire Interest Distributed 10/01/2004
200440030 408.03-00 Rollover Contributions 10/01/2004
200440029 4971.02-00 Additional Tax 10/01/2004
200440028 414.09-00 Certain Employee Contributions 10/01/2004
200440027 408.03-00 Rollover Contributions 10/01/2004
200440026 402.03-00 Foreign Situs Trust 10/01/2004
200440025 408.03-00 Rollover Contributions 10/01/2004
200440024 408.00-00 Individual Retirement Accounts 10/01/2004
200440024 408.03-00 Rollover Contributions 10/01/2004
200440023 461.05-00 Deferred Expenses and Advance Payments 10/01/2004
200440022 9100.00-00 Extension of Time for Making Certain Elections 10/01/2004
200440021 1362.01-03 Late Elections 10/01/2004
200440020 2642.00-00 Inclusion Ratio 10/01/2004
200440019 2642.00-00 Inclusion Ratio 10/01/2004
200440018 9100.00-00 Extension of Time for Making Certain Elections 10/01/2004
200440017 1362.01-03 Late Elections 10/01/2004
200440016 146.07-00 Carryforward of Allocation 10/01/2004
200440016 9100.00-00 Extension of Time for Making Certain Elections 10/01/2004
200440015 1362.01-03 Late Elections 10/01/2004
200440014 754.02-00 Timeliness of Election 10/01/2004
200440014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/01/2004
200440013 754.02-00 Timeliness of Election 10/01/2004