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
200602011 897.00-00 Disposition of Investment in United States Real Property 01/13/2006
200602010 1362.01-03 Late Elections 01/13/2006
200602009 663.04-00 65-Day Rule 01/13/2006
200602009 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 01/13/2006
200602008 9100.09-00 Section 442; Accounting Periods 01/13/2006
200602007 2032A.00-00 Valuation of Farm Real Property 01/13/2006
200602007 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602007 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 01/13/2006
200602006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/13/2006
200602005 311.00-00 Taxability of Corporation on Distribution 01/13/2006
200602005 337.10-00 Section 332 Liquidations 01/13/2006
200602004 7701.00-00 Definitions 01/13/2006
200602004 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602003 877.01-00 Principal Purpose--the Avoidance of Tax 01/13/2006
200602002 2503.12-00 Exclusion for Certain Transfers for Educational Expenses or Medical Expenses 01/13/2006
200602001 1362.01-03 Late Elections 01/13/2006
200601046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/06/2006
200601046 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 01/06/2006
200601045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/06/2006
200601044 72.20-04 Substantially Equal Payments 01/06/2006
200601043 412.06-00 Minimum Funding Waiver 01/06/2006
200601042 408.03-00 Rollover Contributions 01/06/2006
200601041 408.03-00 Rollover Contributions 01/06/2006
200601040 412.06-00 Minimum Funding Waiver 01/06/2006
200601039 6033.01-00 Exempt v. Non Exempt From Filing 01/06/2006