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
200452002 368.04-00 Assets for Control of Transferee (Type "D") 12/24/2004
200452002 351.00-00 Transfer to Corporation Controlled by Transferor 12/24/2004
200452001 472.01-00 Election 12/24/2004
200452001 9100.11-00 Section 472; LIFO Election 12/24/2004
200451042 6065.00-00 Verification of Returns 12/17/2004
200451042 6702.00-00 Frivolous Income Tax Return 12/17/2004
200451042 6702.01-00 What Constitutes 12/17/2004
200451042 6065.03-01 Signature 12/17/2004
200451042 7408.00-00 Action to Enjoin Promoters of Abusive Tax Shelters, Etc. 12/17/2004
200451042 7407.00-00 Action to Enjoin Income Tax Return Preparers 12/17/2004
200451041 61.00-00 Gross Income v. Not Gross Income 12/17/2004
200451041 164.00-00 Taxes 12/17/2004
200451040 402.08-00 Rollover Contributions 12/17/2004
200451039 408.03-00 Rollover Contributions 12/17/2004
200451038 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/17/2004
200451037 412.06-00 Minimum Funding Waiver 12/17/2004
200451036 412.06-00 Minimum Funding Waiver 12/17/2004
200451035 412.06-00 Minimum Funding Waiver 12/17/2004
200451034 412.06-00 Minimum Funding Waiver 12/17/2004
200451033 408.03-00 Rollover Contributions 12/17/2004
200451032 501.09-01 Permissible Benefits 12/17/2004
200451031 501.07-02 Distribution of Assets 12/17/2004
200451031 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 12/17/2004
200451030 61.02-00 Return of Capital v. Income 12/17/2004
200451030 165.18-00 Other 12/17/2004