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
200607003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/17/2006
200607002 162.36-06 Disclosure to Shareholders 02/17/2006
200607001 1362.04-00 Inadvertent Terminations 02/17/2006
200607001 1361.03-02 Qualified Subchapter S Trusts 02/17/2006
200606055 408.03-00 Rollover Contributions 02/10/2006
200606054 408.03-00 Rollover Contributions 02/10/2006
200606053 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/10/2006
200606052 408.03-00 Rollover Contributions 02/10/2006
200606051 401.04-01 Discrimination on Termination or Curtailment 02/10/2006
200606050 408.03-00 Rollover Contributions 02/10/2006
200606049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606048 501.07-01 Profit v. Not for Profit 02/10/2006
200606047 501.03-33 Lessening the Burdens of Government 02/10/2006
200606046 501.06-01 Performance of Particular Services for Members 02/10/2006
200606045 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2006
200606042 512.09-01 General 02/10/2006
200606041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/10/2006
200606040 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/10/2006
200606039 501.03-05 Corporations 02/10/2006
200606038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 02/10/2006
200606037 108.00-00 Income From Discharge of Indebtedness 02/10/2006
200606036 3231.01-00 Employers v. Not Employers 02/10/2006

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