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
200506008 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 02/11/2005
200506007 1362.00-00 Election by Small Business Corporation 02/11/2005
200506007 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 02/11/2005
200506006 7701.31-00 Foreign Estate or Trust 02/11/2005
200506006 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506005 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506004 115.00-00 Income of States, Municipalities, etc. 02/11/2005
200506003 2642.00-00 Inclusion Ratio 02/11/2005
200506003 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506002 7701.00-00 Definitions 02/11/2005
200506002 9100.00-00 Extension of Time for Making Certain Elections 02/11/2005
200506001 877.01-00 Principal Purpose--the Avoidance of Tax 02/11/2005
200505032 501.03-30 Organizational and Operational Tests 02/04/2005
200505031 408.03-00 Rollover Contributions 02/04/2005
200505030 457.07-00 Distribution Requirements 02/04/2005
200505030 2056.13-00 Passed From Decedent v. Not Passed From Decedent 02/04/2005
200505030 2518.01-00 Requirements for a Qualified Disclaimer 02/04/2005
200505029 408.03-00 Rollover Contributions 02/04/2005
200505028 408.03-00 Rollover Contributions 02/04/2005
200505027 412.06-00 Minimum Funding Waiver 02/04/2005
200505026 408.03-00 Rollover Contributions 02/04/2005
200505025 1362.01-03 Late Elections 02/04/2005
200505024 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/04/2005
200505024 501.06-01 Performance of Particular Services for Members 02/04/2005
200505023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2005

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