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
200446001 7702.03-00 Guideline Premium Requirements 11/12/2004
200445046 164.00-00 Taxes 11/05/2004
200445045 4945.00-00 Excise Taxes on Taxable Expenditures 11/05/2004
200445044 412.06-00 Minimum Funding Waiver 11/05/2004
200445043 412.06-00 Minimum Funding Waiver 11/05/2004
200445042 408.03-00 Rollover Contributions 11/05/2004
200445041 408.03-00 Rollover Contributions 11/05/2004
200445040 412.06-00 Minimum Funding Waiver 11/05/2004
200445039 402.08-00 Rollover Contributions 11/05/2004
200445039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/05/2004
200445038 408.03-00 Rollover Contributions 11/05/2004
200445037 414.09-00 Certain Employee Contributions 11/05/2004
200445036 414.00-00 Definitions and Special Rules 11/05/2004
200445035 412.06-00 Minimum Funding Waiver 11/05/2004
200445034 412.06-00 Minimum Funding Waiver 11/05/2004
200445033 412.06-00 Minimum Funding Waiver 11/05/2004
200445032 412.06-00 Minimum Funding Waiver 11/05/2004
200445031 408.03-00 Rollover Contributions 11/05/2004
200445030 408.03-00 Rollover Contributions 11/05/2004
200445029 408.03-00 Rollover Contributions 11/05/2004
200445028 412.06-00 Minimum Funding Waiver 11/05/2004
200445027 4971.00-00 Taxes on Failure to Meet Minimum Funding Standards 11/05/2004
200445026 471.08-00 Inventories of Retail Merchants 11/05/2004
200445026 471.08-01 Gross Profit Ratio 11/05/2004
200445026 471.08-02 Markups and Markdowns 11/05/2004