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
200538035 61.00-00 Gross Income v. Not Gross Income 09/23/2005
200538034 401.06-00 Required Distributions 09/23/2005
200538034 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538034 408.00-00 Individual Retirement Accounts 09/23/2005
200538033 401.06-00 Required Distributions 09/23/2005
200538033 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538033 408.00-00 Individual Retirement Accounts 09/23/2005
200538032 408.03-00 Rollover Contributions 09/23/2005
200538031 401.06-00 Required Distributions 09/23/2005
200538031 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538031 408.00-00 Individual Retirement Accounts 09/23/2005
200538030 401.06-00 Required Distributions 09/23/2005
200538030 401.06-02 Employee Dies Before Entire Interest Distributed 09/23/2005
200538030 408.00-00 Individual Retirement Accounts 09/23/2005
200538029 408.03-00 Rollover Contributions 09/23/2005
200538028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2005
200538027 514.00-00 Unrelated Debt-Financed Income 09/23/2005
200538026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/23/2005
200538026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/23/2005
200538026 501.03-08 Educational Organizations 09/23/2005
200538025 1362.02-03 Passive Investment Income 09/23/2005
200538024 2642.00-00 Inclusion Ratio 09/23/2005
200538024 9100.22-00 Other 09/23/2005
200538023 2642.00-00 Inclusion Ratio 09/23/2005
200538023 9100.22-00 Other 09/23/2005