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
200522008 472.00-00 Last-In, First-Out Inventories 06/03/2005
200522008 9100.11-00 Section 472; LIFO Election 06/03/2005
200522007 1362.04-00 Inadvertent Terminations 06/03/2005
200522006 894.02-00 Dividends 06/03/2005
200522005 1361.03-03 Electing Small Business Trusts 06/03/2005
200522004 1361.03-03 Electing Small Business Trusts 06/03/2005
200522003 1361.03-03 Electing Small Business Trusts 06/03/2005
200522002 2652.01-02 Special Election for QTIP 06/03/2005
200522002 2632.00-00 Special Rules for Allocation of GST Exemption 06/03/2005
200522002 2654.00-00 Special Rules 06/03/2005
200522002 9100.00-00 Extension of Time for Making Certain Elections 06/03/2005
200522001 1362.01-03 Late Elections 06/03/2005
200521037 414.09-00 Certain Employee Contributions 05/27/2005
200521036 408.03-00 Rollover Contributions 05/27/2005
200521035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 05/27/2005
200521034 408.00-00 Individual Retirement Accounts 05/27/2005
200521033 2518.01-00 Requirements for a Qualified Disclaimer 05/27/2005
200521033 401.06-00 Required Distributions 05/27/2005
200521033 401.06-02 Employee Dies Before Entire Interest Distributed 05/27/2005
200521032 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/27/2005
200521031 1441.01-02 Liability of Withholding Agent 05/27/2005
200521030 9999.98-00 Not Able to Identify Under Present List 05/27/2005
200521029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2005
200521028 4941.04-00 Definition of Self-Dealing 05/27/2005
200521027 3231.01-00 Employers v. Not Employers 05/27/2005

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