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
200417001 2601.00-00 Tax On Generation Skipping Transfers 04/23/2004
200416015 408.03-00 Rollover Contributions 04/16/2004
200416014 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200416013 507.01-00 Termination Under Section 507(a)(1) 04/16/2004
200416012 507.01-00 Termination Under Section 507(a)(1) 04/16/2004
200416011 408.03-00 Rollover Contributions 04/16/2004
200416010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/16/2004
200416009 807.03-04 Prevailing Commissioners' Standard Tables 04/16/2004
200416008 9114.03-02 Australia 04/16/2004
200416007 911.11-03 Reelection 04/16/2004
200416006 832.00-00 Insurance Company Taxable Income 04/16/2004
200416005 115.00-00 Income of States, Municipalities, etc. 04/16/2004
200416004 1362.01-03 Late Elections 04/16/2004
200416003 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200416002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/16/2004
200416001 9100.00-00 Extension of Time for Making Certain Elections 04/16/2004
200415012 408.03-00 Rollover Contributions 04/09/2004
200415011 408.03-00 Rollover Contributions 04/09/2004
200415010 507.01-00 Termination Under Section 507(a)(1) 04/09/2004
200415010 507.03-00 Termination Under Section 507(b)(1)(A) 04/09/2004
200415010 4942.01-00 Initial 15% Tax on Undistributed Income 04/09/2004
200415010 4942.03-05 Qualifying Distribution 04/09/2004
200415010 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/09/2004
200415010 4945.00-00 Excise Taxes on Taxable Expenditures 04/09/2004
200415010 4946.00-00 Definitions and Special Rules 04/09/2004

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