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
200449040 408.03-00 Rollover Contributions 12/03/2004
200449040 408.06-00 Distributions 12/03/2004
200449039 408.03-00 Rollover Contributions 12/03/2004
200449038 408.03-00 Rollover Contributions 12/03/2004
200449037 408.03-00 Rollover Contributions 12/03/2004
200449036 111.01-00 Did Not Reduce Income Tax 12/03/2004
200449036 4976.01-00 Disqualified Benefits 12/03/2004
200449035 501.03-17 Political Action Organizations 12/03/2004
200449034 501.02-00 Title-Holding Company 12/03/2004
200449033 501.37-00 Organizations Managing and Operating Annuities With Gift of Corpus Over to Organization 12/03/2004
200449033 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/03/2004
200449033 514.07-00 Acquisition Indebtedness 12/03/2004
200449032 2642.00-00 Inclusion Ratio 12/03/2004
200449032 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449031 2053.05-00 Administration Expenses in General 12/03/2004
200449030 7701.00-00 Definitions 12/03/2004
200449030 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449029 2601.01-00 Effective Dates 12/03/2004
200449029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/03/2004
200449029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 12/03/2004
200449029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/03/2004
200449028 2032.00-00 Alternate Valuation 12/03/2004
200449027 7701.00-00 Definitions 12/03/2004
200449027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2004
200449026 7701.00-00 Definitions 12/03/2004