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
201052001 7701.00-00 Definitions 12/30/2010
201051027 402.08-00 Rollover Contributions 12/23/2010
201051026 408.00-00 Individual Retirement Accounts 12/23/2010
201051025 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/23/2010
201051025 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/23/2010
201051025 72.20-04 Substantially Equal Payments 12/23/2010
201051024 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/23/2010
201051023 61.00-00 Gross Income v. Not Gross Income 12/23/2010
201051023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/23/2010
201051023 2501.01-00 Gift v. Not a Gift 12/23/2010
201051023 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/23/2010
201051023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
201051022 9100.20-00 Section 1502; Election to File Consolidated Return 12/23/2010
201051022 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2010
201051021 139D.00-00 Indian Health Care Benefits 12/23/2010
201051020 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/23/2010
201051020 1248.00-00 Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations 12/23/2010
201051019 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/23/2010
201051018 9100.22-00 Other 12/23/2010
201051018 9114.03-06 Canada 12/23/2010
201051017 1362.01-03 Late Elections 12/23/2010
201051016 1502.75-00 Filing Requirements 12/23/2010
201051015 1362.00-00 Election by Small Business Corporation 12/23/2010
201051015 1362.01-03 Late Elections 12/23/2010
201051014 851.02-00 Gross Income Requirement 12/23/2010

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