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
200628031 408.00-00 Individual Retirement Accounts 07/14/2006
200628030 408.03-00 Rollover Contributions 07/14/2006
200628029 72.20-04 Substantially Equal Payments 07/14/2006
200628028 408.03-00 Rollover Contributions 07/14/2006
200628027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/14/2006
200628026 664.03-02 Charitable Remainder Unitrust 07/14/2006
200628025 142.00-00 Exempt Facility Bond 07/14/2006
200628024 142.00-00 Exempt Facility Bond 07/14/2006
200628023 142.00-00 Exempt Facility Bond 07/14/2006
200628022 142.00-00 Exempt Facility Bond 07/14/2006
200628021 6501.07-04 Overstated Basis for Costs of Goods Sold 07/14/2006
200628021 6229.03-01 6 Years for 3 Years 07/14/2006
200628020 3231.01-00 Employers v. Not Employers 07/14/2006
200628019 3231.01-00 Employers v. Not Employers 07/14/2006
200628018 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2006
200628017 9100.00-00 Extension of Time for Making Certain Elections 07/14/2006
200628017 7701.00-00 Definitions 07/14/2006
200628016 1362.01-03 Late Elections 07/14/2006
200628015 1362.01-03 Late Elections 07/14/2006
200628014 1362.04-00 Inadvertent Terminations 07/14/2006
200628013 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2006
200628012 7701.00-00 Definitions 07/14/2006
200628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006
200628011 7701.00-00 Definitions 07/14/2006
200628011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2006