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
Номер 200425008 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/18/2004
Номер 200425007 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/18/2004
Номер 200425006 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/18/2004
Номер 200425005 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/18/2004
Номер 200425004 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 06/18/2004
Номер 200425003 UILC 7518.00-00 Тема Tax Incentives Relating to Merchant Marine Capital Construction Costs Дата публикации 06/18/2004
Номер 200425002 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 06/18/2004
Номер 200425002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 06/18/2004
Номер 200425001 UILC 1504.00-00 Тема Definitions Дата публикации 06/18/2004
Номер 200425001 UILC 9100.22-00 Тема Other Дата публикации 06/18/2004
Номер 200424011 UILC 408A.00-00 Тема Roth IRA Дата публикации 06/11/2004
Номер 200424011 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424011 UILC 408.06-00 Тема Distributions Дата публикации 06/11/2004
Номер 200424011 UILC 4973.00-00 Тема Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities Дата публикации 06/11/2004
Номер 200424010 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424009 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 06/11/2004
Номер 200424008 UILC 408.03-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424007 UILC 402.08-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424007 UILC 402.08-05 Тема By a Surviving Spouse Дата публикации 06/11/2004
Номер 200424007 UILC 402.08-01 Тема Rollover Lump Sums Дата публикации 06/11/2004
Номер 200424006 UILC 402.08-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424005 UILC 402.08-00 Тема Rollover Contributions Дата публикации 06/11/2004
Номер 200424004 UILC 404.11-00 Тема Year of Deduction Дата публикации 06/11/2004
Номер 200424004 UILC 446.04-03 Тема Consent Needed Дата публикации 06/11/2004
Номер 200424004 UILC 446.04-04 Тема Consent Implied Дата публикации 06/11/2004