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
200604039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/27/2006
200604038 408.03-00 Rollover Contributions 01/27/2006
200604037 412.06-00 Minimum Funding Waiver 01/27/2006
200604036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/27/2006
200604035 4942.03-07 Set-Asides 01/27/2006
200604034 4941.04-00 Definition of Self-Dealing 01/27/2006
200604034 4946.03-00 Government Official 01/27/2006
200604033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
200604033 1058.01-00 In General 01/27/2006
200604032 3231.01-00 Employers v. Not Employers 01/27/2006
200604031 3231.01-00 Employers v. Not Employers 01/27/2006
200604030 3231.01-00 Employers v. Not Employers 01/27/2006
200604029 3231.01-00 Employers v. Not Employers 01/27/2006
200604028 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/27/2006
200604028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/27/2006
200604028 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 01/27/2006
200604027 9100.22-00 Other 01/27/2006
200604026 2601.03-01 Irrevocable Trusts 01/27/2006
200604026 2041.04-00 Special Powers 01/27/2006
200604025 2601.03-01 Irrevocable Trusts 01/27/2006
200604025 2041.04-00 Special Powers 01/27/2006
200604024 2642.01-00 Inclusion Ratio Defined 01/27/2006
200604024 9100.00-00 Extension of Time for Making Certain Elections 01/27/2006
200604023 9114.03-02 Australia 01/27/2006
200604022 41.00-00 Credit for Increasing Research Activities 01/27/2006