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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200925002 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 06/19/2009
200925002 385.01-00 Debt v. Equity 06/19/2009
200925002 385.04-04 Adjustable Rate Preferred Stock 06/19/2009
200925001 107.00-00 Rental Value of Parsonage (Excluded v. Not Excluded) 06/19/2009
200924063 412.00-00 Minimum Funding Standards 06/12/2009
200924062 9100.00-00 Extension of Time for Making Certain Elections 06/12/2009
200924062 408A.00-00 Roth IRA 06/12/2009
200924061 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/12/2009
200924060 412.00-00 Minimum Funding Standards 06/12/2009
200924059 412.00-00 Minimum Funding Standards 06/12/2009
200924058 412.00-00 Minimum Funding Standards 06/12/2009
200924057 408.03-00 Rollover Contributions 06/12/2009
200924056 408.03-00 Rollover Contributions 06/12/2009
200924055 412.00-00 Minimum Funding Standards 06/12/2009
200924054 412.00-00 Minimum Funding Standards 06/12/2009
200924053 412.00-00 Minimum Funding Standards 06/12/2009
200924052 412.00-00 Minimum Funding Standards 06/12/2009
200924051 7609.02-01 Exceptions to Notice 06/12/2009
200924050 6103.03-00 Disclosure to Taxpayer's Designee 06/12/2009
200924049 6213.09-00 Coordination with Bankruptcy Code 06/12/2009
200924048 6103.09-01 Disclosure for use in Criminal Investigations 06/12/2009
200924047 6502.00-00 Collection After Assessment (Timely v. Not Timely) 06/12/2009
200924047 6213.01-00 Petition to Tax Court 06/12/2009
200924047 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/12/2009
200924046 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2009