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
200433003 9100.00-00 Extension of Time for Making Certain Elections 08/13/2004
200433003 856.00-00 Definition of Real Estate Investment Trust 08/13/2004
200433002 104.02-00 Workmen's Compensation 08/13/2004
200433001 1362.01-03 Late Elections 08/13/2004
200432031 408.03-00 Rollover Contributions 08/06/2004
200432030 9100.00-00 Extension of Time for Making Certain Elections 08/06/2004
200432029 401.06-00 Required Distributions 08/06/2004
200432029 401.06-02 Employee Dies Before Entire Interest Distributed 08/06/2004
200432028 401.06-00 Required Distributions 08/06/2004
200432028 401.06-02 Employee Dies Before Entire Interest Distributed 08/06/2004
200432027 401.01-00 Impossibility of Diversion 08/06/2004
200432027 401.01-00 Impossibility of Diversion 08/06/2004
200432026 514.06-00 Definitions--Debt-Financed Property 08/06/2004
200432026 4941.04-00 Definition of Self-Dealing 08/06/2004
200432026 4945.04-00 Definition of Taxable Expenditure 08/06/2004
200432025 402.08-00 Rollover Contributions 08/06/2004
200432024 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200432023 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200432022 408.03-00 Rollover Contributions 08/06/2004
200432021 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/06/2004
200432020 9100.00-00 Extension of Time for Making Certain Elections 08/06/2004
200432019 412.06-00 Minimum Funding Waiver 08/06/2004
200432018 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.) 08/06/2004
200432017 368.04-00 Assets for Control of Transferee (Type "D") 08/06/2004
200432017 355.01-00 Spin-Off 08/06/2004

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