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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编号 UILC 主题 发布日期
200650027 501.04-01 Local Associations of Employees 12/15/2006
200650026 4945.04-04 Grants to Individuals 12/15/2006
200650025 408.03-00 Rollover Contributions 12/15/2006
200650024 408.03-00 Rollover Contributions 12/15/2006
200650023 402.08-00 Rollover Contributions 12/15/2006
200650023 72.20-01 Age 59 1/2 12/15/2006
200650023 408.03-00 Rollover Contributions 12/15/2006
200650022 408.01-00 Exclusive Benefit of Individual or His Beneficiary 12/15/2006
200650021 408.03-00 Rollover Contributions 12/15/2006
200650020 408.03-00 Rollover Contributions 12/15/2006
200650019 408.03-00 Rollover Contributions 12/15/2006
200650018 4943.04-01 Taxable Period 12/15/2006
200650017 385.04-06 Other Instruments 12/15/2006
200650017 305.10-00 Stripped Preferred Stock 12/15/2006
200650017 1286.00-00 Tax Treatment of Stripped Bonds 12/15/2006
200650017 7701.03-11 Fixed Investment Trusts 12/15/2006
200650017 7701.00-00 Definitions 12/15/2006
200650017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200650017 165.00-00 Deductions For Losses 12/15/2006
200650016 468A.01-00 In General 12/15/2006
200650015 3231.01-00 Employers v. Not Employers 12/15/2006
200650014 732.02-00 Distributions in Liquidation 12/15/2006
200650014 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/15/2006
200650013 1362.01-03 Late Elections 12/15/2006
200650012 9100.20-00 Section 1502; Election to File Consolidated Return 12/15/2006

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