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
200617040 408.03-00 Rollover Contributions 04/28/2006
200617039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/28/2006
200617038 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 04/28/2006
200617037 402.08-00 Rollover Contributions 04/28/2006
200617036 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 04/28/2006
200617036 267.03-02 Controlled Corporations 04/28/2006
200617036 267.06-01 Partnerships 04/28/2006
200617036 267.07-02 Deferral of Loss from Sale or Exchange Between Members 04/28/2006
200617035 2702.00-00 Special Valuation Rules for Transfers in Trust 04/28/2006
200617034 1362.01-03 Late Elections 04/28/2006
200617033 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/28/2006
200617033 9100.22-00 Other 04/28/2006
200617032 1362.01-03 Late Elections 04/28/2006
200617031 9100.09-00 Section 442; Accounting Periods 04/28/2006
200617031 444.03-00 Procedural Requirements for Making Election 04/28/2006
200617030 9100.09-00 Section 442; Accounting Periods 04/28/2006
200617030 444.03-00 Procedural Requirements for Making Election 04/28/2006
200617029 9100.09-00 Section 442; Accounting Periods 04/28/2006
200617029 444.03-00 Procedural Requirements for Making Election 04/28/2006
200617028 9100.09-00 Section 442; Accounting Periods 04/28/2006
200617028 444.03-00 Procedural Requirements for Making Election 04/28/2006
200617027 1362.01-03 Late Elections 04/28/2006
200617026 664.03-01 Charitable Remainder Annuity Trust 04/28/2006
200617025 1362.01-03 Late Elections 04/28/2006
200617024 332.00-00 Complete Liquidation of Subsidiaries 04/28/2006