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
200413011 2519.00-00 Disposition of Certain Life Estates 03/26/2004
200413011 2523.06-03 Treatment of Interest Retained by Donor Spouse 03/26/2004
200413010 103.02-00 State and Local 03/26/2004
200413009 1362.02-03 Passive Investment Income 03/26/2004
200413008 1362.02-03 Passive Investment Income 03/26/2004
200413007 457.11-00 Grandfather Clause 03/26/2004
200413006 7701.00-00 Definitions 03/26/2004
200413006 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200413004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200413003 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413002 7701.02-00 Partnerships v. Associations 03/26/2004
200413002 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413001 468B.01-00 In General 03/26/2004
200412009 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412008 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412007 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412006 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412005 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412004 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412003 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412002 408.03-00 Rollover Contributions 03/19/2004
200412001 408.00-00 Individual Retirement Accounts 03/19/2004
200411052 408.03-00 Rollover Contributions 03/12/2004
200411051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/12/2004