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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200634064 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634063 412.06-00 Minimum Funding Waiver 08/25/2006
200634062 408.03-00 Rollover Contributions 08/25/2006
200634061 4975.04-02 ESOP Loans 08/25/2006
200634060 408.00-00 Individual Retirement Accounts 08/25/2006
200634059 402.07-00 Unrealized Appreciation of Employer's Securities 08/25/2006
200634058 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634057 402.08-00 Rollover Contributions 08/25/2006
200634056 408.03-00 Rollover Contributions 08/25/2006
200634055 408.03-00 Rollover Contributions 08/25/2006
200634054 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/25/2006
200634053 408.00-00 Individual Retirement Accounts 08/25/2006
200634052 402.08-00 Rollover Contributions 08/25/2006
200634052 402.08-01 Rollover Lump Sums 08/25/2006
200634052 402.08-05 By a Surviving Spouse 08/25/2006
200634051 408.03-00 Rollover Contributions 08/25/2006
200634050 408.03-00 Rollover Contributions 08/25/2006
200634049 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/25/2006
200634048 501.12-03 Mutual or Cooperative Electric Companies 08/25/2006
200634047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 08/25/2006
200634046 501.03-04 Unincorporated Associations 08/25/2006
200634046 501.03-05 Corporations 08/25/2006
200634045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/25/2006
200634044 501.10-00 Domestic Fraternal Societies, Orders, and Associations 08/25/2006
200634043 501.12-03 Mutual or Cooperative Electric Companies 08/25/2006