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
200419036 72.07-03 Lump Sum 05/07/2004
200419036 72.07-04 Allocation of Amounts 05/07/2004
200419036 72.07-05 Investment In Contract 05/07/2004
200419035 4945.04-04 Grants to Individuals 05/07/2004
200419034 412.06-00 Minimum Funding Waiver 05/07/2004
200419033 414.09-00 Certain Employee Contributions 05/07/2004
200419032 408.03-00 Rollover Contributions 05/07/2004
200419031 408.03-00 Rollover Contributions 05/07/2004
200419030 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/07/2004
200419030 355.03-00 Active Business 05/07/2004
200419029 42.07-03 Date for Meeting Requirements 05/07/2004
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200419028 2642.00-00 Inclusion Ratio 05/07/2004
200419028 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419027 2632.01-00 Time and Manner of Allocation 05/07/2004
200419027 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419026 2632.01-00 Time and Manner of Allocation 05/07/2004
200419026 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419025 1362.02-03 Passive Investment Income 05/07/2004
200419024 1362.02-03 Passive Investment Income 05/07/2004
200419023 7701.02-00 Partnerships v. Associations 05/07/2004
200419023 1362.01-03 Late Elections 05/07/2004
200419022 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419022 2642.00-00 Inclusion Ratio 05/07/2004
200419021 2632.01-00 Time and Manner of Allocation 05/07/2004