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
200635002 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 09/01/2006
200635001 7702.20-00 Correction of Errors 09/01/2006
200634074 412.06-00 Minimum Funding Waiver 08/25/2006
200634073 408.03-00 Rollover Contributions 08/25/2006
200634072 408.03-00 Rollover Contributions 08/25/2006
200634071 408.03-00 Rollover Contributions 08/25/2006
200634070 401.06-00 Required Distributions 08/25/2006
200634070 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634069 401.06-00 Required Distributions 08/25/2006
200634069 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634068 401.06-00 Required Distributions 08/25/2006
200634068 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634067 408.03-00 Rollover Contributions 08/25/2006
200634066 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634066 402.08-00 Rollover Contributions 08/25/2006
200634065 408.01-00 Exclusive Benefit of Individual or His Beneficiary 08/25/2006
200634064 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634063 412.06-00 Minimum Funding Waiver 08/25/2006
200634062 408.03-00 Rollover Contributions 08/25/2006
200634061 4975.04-02 ESOP Loans 08/25/2006
200634060 408.00-00 Individual Retirement Accounts 08/25/2006
200634059 402.07-00 Unrealized Appreciation of Employer's Securities 08/25/2006
200634058 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634057 402.08-00 Rollover Contributions 08/25/2006
200634056 408.03-00 Rollover Contributions 08/25/2006