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
200520006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520006 7701.00-00 Definitions 05/20/2005
200520005 457.05-00 Eligible Deferred Compensation Plan Defined 05/20/2005
200520005 457.05-02 State 05/20/2005
200520005 457.08-01 Eligible Employer 05/20/2005
200520005 457.12-01 Trusts 05/20/2005
200520005 457.12-02 Custodial Accounts and Contracts 05/20/2005
200520005 457.09-04 Transfers Between Plans 05/20/2005
200520004 691.00-00 Recipients of Income in Respect of Decedents 05/20/2005
200520003 2601.00-00 Tax On Generation Skipping Transfers 05/20/2005
200520003 61.00-00 Gross Income v. Not Gross Income 05/20/2005
200520003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/20/2005
200520003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/20/2005
200520003 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/20/2005
200520002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2005
200520001 337.15-00 Transitional Loss Limitation 05/20/2005
200520001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/20/2005
200519091 3231.01-00 Employers v. Not Employers 05/13/2005
200519090 412.06-00 Minimum Funding Waiver 05/13/2005
200519089 408.03-00 Rollover Contributions 05/13/2005
200519088 501.03-20 Religious Organizations 05/13/2005
200519087 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/13/2005
200519086 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 05/13/2005
200519085 501.07-05 Business with Nonmembers 05/13/2005
200519084 501.19-00 Organization of Past or Present Armed Forces Members 05/13/2005

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