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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Номер UILC Тема Дата публикации
201151006 1362.01-03 Late Elections 12/23/2011
201151005 1362.01-03 Late Elections 12/23/2011
201151004 1362.04-00 Inadvertent Terminations 12/23/2011
201151004 1361.03-02 Qualified Subchapter S Trusts 12/23/2011
201151003 2032.00-00 Alternate Valuation 12/23/2011
201151003 9100.00-00 Extension of Time for Making Certain Elections 12/23/2011
201151002 457.05-00 Eligible Deferred Compensation Plan Defined 12/23/2011
201151002 457.01-00 Year of Inclusion in Gross Income 12/23/2011
201151002 402A.00-00 Optional Treatment of Elective Deferrals as Roth Contributions 12/23/2011
201151001 457.01-00 Year of Inclusion in Gross Income 12/23/2011
201151001 457.05-00 Eligible Deferred Compensation Plan Defined 12/23/2011
201151001 402A.00-00 Optional Treatment of Elective Deferrals as Roth Contributions 12/23/2011
201150039 408.03-00 Rollover Contributions 12/16/2011
201150038 408.03-00 Rollover Contributions 12/16/2011
201150037 408.00-00 Individual Retirement Accounts 12/16/2011
201150037 408.06-00 Distributions 12/16/2011
201150037 408.07-00 Prohibited Transactions 12/16/2011
201150037 408.08-00 Tax Treatment of Accounts and Annuities 12/16/2011
201150037 4975.00-00 Tax on Prohibited Transactions 12/16/2011
201150037 4975.03-03 IRA's 12/16/2011
201150036 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/16/2011
201150036 501.06-01 Performance of Particular Services for Members 12/16/2011
201150035 501.36-01 Section 501(c)(3) Organizations 12/16/2011
201150035 501.32-00 Income Inures v. does Not Inure to Private Individual 12/16/2011
201150035 501.33-00 Private v. Public Interest Served 12/16/2011

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