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
200820010 83.02-04 Revocability of Election 05/16/2008
200820009 72.02-00 Investment in Contract 05/16/2008
200820009 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 05/16/2008
200820009 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/16/2008
200820009 401.06-00 Required Distributions 05/16/2008
200820009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/16/2008
200820009 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/16/2008
200820009 408.06-00 Distributions 05/16/2008
200820009 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 05/16/2008
200820009 4979.00-00 Tax on Certain Excess Contributions 05/16/2008
200820008 7701.00-00 Definitions 05/16/2008
200820008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820007 1362.01-03 Late Elections 05/16/2008
200820007 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820006 2518.00-00 Disclaimers 05/16/2008
200820006 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820006 2642.00-00 Inclusion Ratio 05/16/2008
200820006 2652.01-00 Transferor Defined 05/16/2008
200820006 2652.01-02 Special Election for QTIP 05/16/2008
200820005 2518.00-00 Disclaimers 05/16/2008
200820005 2518.02-00 Disclaimer of Less than an Entire Interest 05/16/2008
200820005 2642.00-00 Inclusion Ratio 05/16/2008
200820005 2652.01-00 Transferor Defined 05/16/2008
200820005 2652.01-02 Special Election for QTIP 05/16/2008

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