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.
Find Help
Number UILC Subject Release Date
200453023 401.06-00 Required Distributions 12/31/2004
200453023 401.06-02 Employee Dies Before Entire Interest Distributed 12/31/2004
200453023 408.00-00 Individual Retirement Accounts 12/31/2004
200453022 402.03-00 Foreign Situs Trust 12/31/2004
200453021 402.08-00 Rollover Contributions 12/31/2004
200453020 402.08-00 Rollover Contributions 12/31/2004
200453019 408.03-00 Rollover Contributions 12/31/2004
200453018 408.02-01 Benefit Distributions 12/31/2004
200453018 408.03-00 Rollover Contributions 12/31/2004
200453018 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453017 9100.00-00 Extension of Time for Making Certain Elections 12/31/2004
200453016 408.03-00 Rollover Contributions 12/31/2004
200453015 401.09-00 Mergers and Consolidations of Plans and Transfers of Plan Assets (See Also414.00-00) 12/31/2004
200453014 833.03-01 Existing Blue Cross or Blue Shield Organizations 12/31/2004
200453013 832.00-00 Insurance Company Taxable Income 12/31/2004
200453013 953.00-00 Insurance Income 12/31/2004
200453012 832.00-00 Insurance Company Taxable Income 12/31/2004
200453012 953.00-00 Insurance Income 12/31/2004
200453011 2601.01-00 Effective Dates 12/31/2004
200453011 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/31/2004
200453011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/31/2004
200453011 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 12/31/2004
200453011 1223.00-00 Holding Period of Capital Assets 12/31/2004
200453010 2601.01-00 Effective Dates 12/31/2004
200453010 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/31/2004