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
200621004 1503.04-04 Dual Resident Corporation 05/26/2006
200621003 1362.04-00 Inadvertent Terminations 05/26/2006
200621002 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 05/26/2006
200621001 2601.00-00 Tax On Generation Skipping Transfers 05/26/2006
200620036 507.04-00 Termination Under Section 507(b)(1)(B) 05/19/2006
200620036 170.07-02 Educational Organizations 05/19/2006
200620035 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620035 4941.03-00 Special Rules as to Liability 05/19/2006
200620034 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620034 4941.03-00 Special Rules as to Liability 05/19/2006
200620033 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620033 4941.03-00 Special Rules as to Liability 05/19/2006
200620032 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620032 4941.03-00 Special Rules as to Liability 05/19/2006
200620031 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620031 4941.03-00 Special Rules as to Liability 05/19/2006
200620030 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/19/2006
200620030 4941.03-00 Special Rules as to Liability 05/19/2006
200620029 4941.04-00 Definition of Self-Dealing 05/19/2006
200620028 408.03-00 Rollover Contributions 05/19/2006
200620027 408.03-00 Rollover Contributions 05/19/2006
200620026 401.06-00 Required Distributions 05/19/2006
200620026 401.06-02 Employee Dies Before Entire Interest Distributed 05/19/2006
200620025 691.00-00 Recipients of Income in Respect of Decedents 05/19/2006
200620025 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 05/19/2006