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
200548035 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/02/2005
200548035 2601.03-01 Irrevocable Trusts 12/02/2005
200548035 672.00-00 Definitions and Rules 12/02/2005
200548035 674.00-00 Power to Control Beneficial Enjoyment 12/02/2005
200548035 675.00-00 Administrative Powers 12/02/2005
200548035 677.00-00 Income for Benefit of Grantor 12/02/2005
200548035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 12/02/2005
200548034 412.06-00 Minimum Funding Waiver 12/02/2005
200548033 412.06-00 Minimum Funding Waiver 12/02/2005
200548032 4971.02-00 Additional Tax 12/02/2005
200548031 4971.02-00 Additional Tax 12/02/2005
200548030 408.03-00 Rollover Contributions 12/02/2005
200548029 408.03-00 Rollover Contributions 12/02/2005
200548028 401.06-00 Required Distributions 12/02/2005
200548028 401.06-02 Employee Dies Before Entire Interest Distributed 12/02/2005
200548028 402.04-00 Certain Employee's Annuities 12/02/2005
200548027 401.06-00 Required Distributions 12/02/2005
200548027 401.06-02 Employee Dies Before Entire Interest Distributed 12/02/2005
200548027 402.04-00 Certain Employee's Annuities 12/02/2005
200548026 4941.04-00 Definition of Self-Dealing 12/02/2005
200548026 4942.03-03 Minimum Investment Return 12/02/2005
200548026 4943.04-03 Business Enterprise 12/02/2005
200548026 4944.05-00 Definitions 12/02/2005
200548025 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/02/2005
200548025 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/02/2005