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
200508005 457.02-00 Maximum Deferral 02/25/2005
200508005 457.06-02 Coordination With Other Deferrals 02/25/2005
200508004 7701.03-00 Association v. Trust 02/25/2005
200508003 877.00-00 Expatriation to Avoid Tax 02/25/2005
200508002 817.08-04 Look-Through Diversification 02/25/2005
200508001 2652.01-02 Special Election for QTIP 02/25/2005
200508001 2632.00-00 Special Rules for Allocation of GST Exemption 02/25/2005
200507023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/18/2005
200507022 408.03-00 Rollover Contributions 02/18/2005
200507021 219.01-00 Deduction Allowed 02/18/2005
200507020 408.03-00 Rollover Contributions 02/18/2005
200507019 402.08-00 Rollover Contributions 02/18/2005
200507018 408.03-00 Rollover Contributions 02/18/2005
200507017 408.03-00 Rollover Contributions 02/18/2005
200507016 409.01-08 Distribution and Payment Requirements 02/18/2005
200507016 409.01-09 Definition of Employer Securities 02/18/2005
200507016 402.07-00 Unrealized Appreciation of Employer's Securities 02/18/2005
200507016 404.16-00 Dividend Paid Deduction for ESOPs 02/18/2005
200507016 401.35-00 Additional Requirements for Employee Stock Ownership Plans 02/18/2005
200507015 408.03-00 Rollover Contributions 02/18/2005
200507014 501.07-00 Social Clubs 02/18/2005
200507013 460.05-00 Definition of Long-Term Contract (See Also 451) 02/18/2005
200507012 1362.02-03 Passive Investment Income 02/18/2005
200507011 1362.01-03 Late Elections 02/18/2005
200507010 2601.03-01 Irrevocable Trusts 02/18/2005

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