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
200447001 1362.01-03 Late Elections 11/19/2004
200446033 4955.04-00 Political Expenditure 11/12/2004
200446032 408.06-00 Distributions 11/12/2004
200446031 402.03-00 Foreign Situs Trust 11/12/2004
200446030 408.03-00 Rollover Contributions 11/12/2004
200446029 408.03-00 Rollover Contributions 11/12/2004
200446028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/12/2004
200446027 408.03-00 Rollover Contributions 11/12/2004
200446026 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 11/12/2004
200446026 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/12/2004
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
200446024 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 11/12/2004
200446023 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 11/12/2004
200446022 4161.00-00 Sporting Goods Taxes 11/12/2004
200446021 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 11/12/2004
200446021 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/12/2004
200446020 2601.03-01 Irrevocable Trusts 11/12/2004
200446019 2601.03-01 Irrevocable Trusts 11/12/2004
200446018 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004
200446018 2041.02-00 Post-1942 Powers 11/12/2004
200446018 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004
200446018 2514.02-00 Power Created After October 21, 1942 11/12/2004
200446017 2601.00-00 Tax On Generation Skipping Transfers 11/12/2004
200446017 2041.02-00 Post-1942 Powers 11/12/2004
200446017 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/12/2004

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