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
200611039 408.00-00 Individual Retirement Accounts 03/17/2006
200611038 408.03-00 Rollover Contributions 03/17/2006
200611037 408.01-00 Exclusive Benefit of Individual or His Beneficiary 03/17/2006
200611036 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/17/2006
200611034 4943.03-01 Permitted Holdings 03/17/2006
200611034 4943.04-00 Other Definitions and Rules 03/17/2006
200611034 4943.04-03 Business Enterprise 03/17/2006
200611033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2006
200611033 501.03-33 Lessening the Burdens of Government 03/17/2006
200611032 165.01-00 Basis 03/17/2006
200611032 267.07-03 Nonapplicability of Loss Deferral Rules in Certain Cases 03/17/2006
200611032 1011.01-00 Allocation of Basis 03/17/2006
200611032 1502.13-03 Anti-Avoidance 03/17/2006
200611031 7701.00-00 Definitions 03/17/2006
200611031 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611030 7701.00-00 Definitions 03/17/2006
200611030 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611029 7701.00-00 Definitions 03/17/2006
200611029 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611028 7701.00-00 Definitions 03/17/2006
200611028 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611027 7701.00-00 Definitions 03/17/2006
200611027 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611026 7701.00-00 Definitions 03/17/2006