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
200447051 408.03-00 Rollover Contributions 11/19/2004
200447050 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447049 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447048 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447047 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/19/2004
200447045 412.06-00 Minimum Funding Waiver 11/19/2004
200447044 412.06-00 Minimum Funding Waiver 11/19/2004
200447043 412.06-00 Minimum Funding Waiver 11/19/2004
200447042 408.03-00 Rollover Contributions 11/19/2004
200447041 408.03-00 Rollover Contributions 11/19/2004
200447040 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/19/2004
200447040 2056.12-00 Effect of Disclaimers 11/19/2004
200447040 2518.00-00 Disclaimers 11/19/2004
200447040 402.08-05 By a Surviving Spouse 11/19/2004
200447039 408.03-00 Rollover Contributions 11/19/2004
200447038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/19/2004
200447037 384.01-01 Stock Acquisitions 11/19/2004
200447037 384.03-03 Preacquisition Loss 11/19/2004
200447037 384.03-01 Recognized Built-in Gain 11/19/2004
200447037 384.05-00 Ordering Rules 11/19/2004
200447036 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 11/19/2004
200447035 692.00-00 Income Taxes of Members of Armed Forces on Death 11/19/2004
200447035 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 11/19/2004
200447034 1362.02-03 Passive Investment Income 11/19/2004

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