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
200634037 4942.03-07 Set-Asides 08/25/2006
200634036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/25/2006
200634036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/25/2006
200634036 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/25/2006
200634035 402.08-00 Rollover Contributions 08/25/2006
200634034 414.09-00 Certain Employee Contributions 08/25/2006
200634033 72.20-04 Substantially Equal Payments 08/25/2006
200634032 412.06-00 Minimum Funding Waiver 08/25/2006
200634031 408.03-00 Rollover Contributions 08/25/2006
200634030 408.03-00 Rollover Contributions 08/25/2006
200634029 408.00-00 Individual Retirement Accounts 08/25/2006
200634028 408.00-00 Individual Retirement Accounts 08/25/2006
200634027 414.09-00 Certain Employee Contributions 08/25/2006
200634026 4971.02-00 Additional Tax 08/25/2006
200634025 412.06-00 Minimum Funding Waiver 08/25/2006
200634024 412.06-00 Minimum Funding Waiver 08/25/2006
200634023 408.03-00 Rollover Contributions 08/25/2006
200634022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634016 4942.00-00 Taxes on Failure to Distribute Income 08/25/2006
200634016 4945.00-00 Excise Taxes on Taxable Expenditures 08/25/2006