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
200520014 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/20/2005
200520014 106.00-00 Contribution by Employer to Accident and Health Plans 05/20/2005
200520013 2652.01-02 Special Election for QTIP 05/20/2005
200520013 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/20/2005
200520011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/20/2005
200520010 2601.03-01 Irrevocable Trusts 05/20/2005
200520010 2041.11-00 5 and 5 Power 05/20/2005
200520010 2514.04-01 Exception: 5 Plus 5 Power 05/20/2005
200520009 2601.03-01 Irrevocable Trusts 05/20/2005
200520009 2041.11-00 5 and 5 Power 05/20/2005
200520009 2514.04-01 Exception: 5 Plus 5 Power 05/20/2005
200520008 2642.00-00 Inclusion Ratio 05/20/2005
200520008 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520007 9100.22-00 Other 05/20/2005
200520007 1503.04-04 Dual Resident Corporation 05/20/2005
200520006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520006 7701.00-00 Definitions 05/20/2005
200520005 457.05-00 Eligible Deferred Compensation Plan Defined 05/20/2005
200520005 457.05-02 State 05/20/2005
200520005 457.08-01 Eligible Employer 05/20/2005
200520005 457.12-01 Trusts 05/20/2005
200520005 457.12-02 Custodial Accounts and Contracts 05/20/2005
200520005 457.09-04 Transfers Between Plans 05/20/2005
200520004 691.00-00 Recipients of Income in Respect of Decedents 05/20/2005

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