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
200618030 408.00-00 Individual Retirement Accounts 05/05/2006
200618029 408.03-00 Rollover Contributions 05/05/2006
200618028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/05/2006
200618027 408.03-00 Rollover Contributions 05/05/2006
200618026 408.00-00 Individual Retirement Accounts 05/05/2006
200618025 61.00-00 Gross Income v. Not Gross Income 05/05/2006
200618025 83.00-00 Property Transferred in Connection With Performance of Services 05/05/2006
200618025 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 05/05/2006
200618025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/05/2006
200618025 677.00-00 Income for Benefit of Grantor 05/05/2006
200618025 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 05/05/2006
200618024 1362.01-03 Late Elections 05/05/2006
200618023 691.00-00 Recipients of Income in Respect of Decedents 05/05/2006
200618022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/05/2006
200618021 368.04-00 Assets for Control of Transferee (Type "D") 05/05/2006
200618021 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/05/2006
200618020 162.36-05 Outside Directors 05/05/2006
200618019 1362.01-03 Late Elections 05/05/2006
200618018 9100.00-00 Extension of Time for Making Certain Elections 05/05/2006
200618018 2056.07-00 Qualified Terminable Interest Property 05/05/2006
200618017 2518.00-00 Disclaimers 05/05/2006
200618016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/05/2006
200618016 355.01-01 Split-Off 05/05/2006
200618016 355.03-00 Active Business 05/05/2006
200618015 1362.01-03 Late Elections 05/05/2006

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