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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200635007 1503.04-04 Dual Resident Corporation 09/01/2006
200635006 338.01-02 Time in which Election must be made 09/01/2006
200635006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/01/2006
200635005 168.24-01 Normalization Rules 09/01/2006
200635005 46.06-00 Limitation In Case of Certain Regulated Companies 09/01/2006
200635004 168.24-01 Normalization Rules 09/01/2006
200635004 46.06-00 Limitation In Case of Certain Regulated Companies 09/01/2006
200635003 337.16-00 Loss Disallowance 09/01/2006
200635003 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/01/2006
200635002 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 09/01/2006
200635001 7702.20-00 Correction of Errors 09/01/2006
200634074 412.06-00 Minimum Funding Waiver 08/25/2006
200634073 408.03-00 Rollover Contributions 08/25/2006
200634072 408.03-00 Rollover Contributions 08/25/2006
200634071 408.03-00 Rollover Contributions 08/25/2006
200634070 401.06-00 Required Distributions 08/25/2006
200634070 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634069 401.06-00 Required Distributions 08/25/2006
200634069 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634068 401.06-00 Required Distributions 08/25/2006
200634068 401.06-02 Employee Dies Before Entire Interest Distributed 08/25/2006
200634067 408.03-00 Rollover Contributions 08/25/2006
200634066 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634066 402.08-00 Rollover Contributions 08/25/2006
200634065 408.01-00 Exclusive Benefit of Individual or His Beneficiary 08/25/2006

Official Adobe Website