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
200425013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425012 9100.30-00 Section 195; Start-Up Expenditures 06/18/2004
200425011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/18/2004
200425003 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/18/2004
200425002 2642.00-00 Inclusion Ratio 06/18/2004
200425002 9100.00-00 Extension of Time for Making Certain Elections 06/18/2004
200425001 1504.00-00 Definitions 06/18/2004
200425001 9100.22-00 Other 06/18/2004
200424011 408A.00-00 Roth IRA 06/11/2004
200424011 408.03-00 Rollover Contributions 06/11/2004
200424011 408.06-00 Distributions 06/11/2004
200424011 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 06/11/2004
200424010 408.03-00 Rollover Contributions 06/11/2004
200424009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/11/2004
200424008 408.03-00 Rollover Contributions 06/11/2004
200424007 402.08-00 Rollover Contributions 06/11/2004
200424007 402.08-05 By a Surviving Spouse 06/11/2004
200424007 402.08-01 Rollover Lump Sums 06/11/2004

Official Adobe Website