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
200444045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/29/2004
200444045 402.08-00 Rollover Contributions 10/29/2004
200444045 402.08-02 Plan Termination Payment 10/29/2004
200444044 513.04-00 Sales and Service to Public 10/29/2004
200444043 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/29/2004
200444042 4943.00-00 Excise Taxes on Excess Business Holdings 10/29/2004
200444042 4943.03-00 Definition of Excess Business Holdings 10/29/2004
200444041 4942.03-07 Set-Asides 10/29/2004
200444040 412.00-00 Minimum Funding Standards 10/29/2004
200444039 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444038 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444037 4945.00-00 Excise Taxes on Taxable Expenditures 10/29/2004
200444036 4942.03-07 Set-Asides 10/29/2004
200444036 4942.03-05 Qualifying Distribution 10/29/2004
200444035 408.03-00 Rollover Contributions 10/29/2004
200444034 401.06-00 Required Distributions 10/29/2004
200444034 401.06-02 Employee Dies Before Entire Interest Distributed 10/29/2004
200444033 401.06-00 Required Distributions 10/29/2004
200444033 401.06-02 Employee Dies Before Entire Interest Distributed 10/29/2004
200444032 403.05-00 Rollover Amounts 10/29/2004
200444031 408.03-00 Rollover Contributions 10/29/2004
200444030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/29/2004
200444030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/29/2004
200444030 514.00-00 Unrelated Debt-Financed Income 10/29/2004
200444030 170.07-03 Medical Organizations and Hospitals 10/29/2004

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