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
200441016 1362.01-00 Eligible v. Ineligible 10/08/2004
200441015 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441014 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441013 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441012 468A.04-02 Revised Schedules 10/08/2004
200441011 468A.04-02 Revised Schedules 10/08/2004
200441010 1362.02-00 Termination of Election 10/08/2004
200441009 1361.03-02 Qualified Subchapter S Trusts 10/08/2004
200441009 1362.04-00 Inadvertent Terminations 10/08/2004
200441008 9100.22-00 Other 10/08/2004
200441008 1503.04-04 Dual Resident Corporation 10/08/2004
200441007 302.00-00 Distributions in Redemption of Stock 10/08/2004
200441006 9100.22-00 Other 10/08/2004
200441006 1503.04-04 Dual Resident Corporation 10/08/2004
200441005 2601.00-00 Tax On Generation Skipping Transfers 10/08/2004
200441004 1362.02-03 Passive Investment Income 10/08/2004
200441003 1362.02-03 Passive Investment Income 10/08/2004
200441002 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/08/2004
200441002 7502.00-00 Timely Mailing Treated as Timely Filing 10/08/2004
200441001 468A.04-02 Revised Schedules 10/08/2004
200440031 401.06-00 Required Distributions 10/01/2004
200440031 401.06-02 Employee Dies Before Entire Interest Distributed 10/01/2004
200440030 408.03-00 Rollover Contributions 10/01/2004
200440029 4971.02-00 Additional Tax 10/01/2004
200440028 414.09-00 Certain Employee Contributions 10/01/2004