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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숫자 UILC 주제 출시일
200840054 72.20-04 Substantially Equal Payments 10/03/2008
200840053 408.03-00 Rollover Contributions 10/03/2008
200840052 412.00-00 Minimum Funding Standards 10/03/2008
200840051 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/03/2008
200840050 501.19-00 Organization of Past or Present Armed Forces Members 10/03/2008
200840049 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/03/2008
200840048 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/03/2008
200840047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 10/03/2008
200840046 408.03-00 Rollover Contributions 10/03/2008
200840045 3504.00-00 Acts to be Performed by Agents 10/03/2008
200840044 6050I.00-00 Returns Relating to Cash Received in Trade or Business 10/03/2008
200840043 817.00-00 Treatment of Variable Contracts 10/03/2008
200840042 464.02-01 Farming Syndicate 10/03/2008
200840041 6621.00-00 Determination of Rate of Interest; Compounding of Interest 10/03/2008
200840040 351.00-00 Transfer to Corporation Controlled by Transferor 10/03/2008
200840040 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 10/03/2008
200840040 357.02-00 Liabilities in Excess of Basis 10/03/2008
200840040 1362.02-00 Termination of Election 10/03/2008
200840040 1362.02-03 Passive Investment Income 10/03/2008
200840039 851.02-00 Gross Income Requirement 10/03/2008
200840038 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/03/2008
200840038 2702.02-02 Personal Residence in Trust 10/03/2008
200840037 7701.00-00 Definitions 10/03/2008
200840037 9100.00-00 Extension of Time for Making Certain Elections 10/03/2008
200840037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2008

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