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
200436022 512.02-00 Partnerships 09/03/2004
200436022 512.10-00 Modifications 09/03/2004
200436021 408.03-00 Rollover Contributions 09/03/2004
200436020 408.03-00 Rollover Contributions 09/03/2004
200436019 6033.01-00 Exempt v. Non Exempt From Filing 09/03/2004
200436018 408.03-00 Rollover Contributions 09/03/2004
200436017 402.08-00 Rollover Contributions 09/03/2004
200436017 401.06-02 Employee Dies Before Entire Interest Distributed 09/03/2004
200436017 408.03-00 Rollover Contributions 09/03/2004
200436016 419.00-00 Treatment of Funded Welfare Benefit Plans 09/03/2004
200436015 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/03/2004
200436014 408.03-00 Rollover Contributions 09/03/2004
200436013 414.08-00 Church Plan 09/03/2004
200436012 408.03-00 Rollover Contributions 09/03/2004
200436011 707.00-00 Transactions Between Partner and Partnership 09/03/2004
200436011 752.07-00 Sharing Non-recourse Liabilities 09/03/2004
200436011 704.00-00 Partner's Distributive Share 09/03/2004
200436010 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 09/03/2004
200436009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436007 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004
200436003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 09/03/2004

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