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
200603008 9100.01-00 Section 42; Low-Income Housing Credit 01/20/2006
200603007 42.10-05 No Recapture on Disposition Where Bond Posted 01/20/2006
200603007 9100.01-00 Section 42; Low-Income Housing Credit 01/20/2006
200603006 9100.09-00 Section 442; Accounting Periods 01/20/2006
200603005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/20/2006
200603004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/20/2006
200603003 9100.22-00 Other 01/20/2006
200603003 1503.04-04 Dual Resident Corporation 01/20/2006
200603002 2512.00-00 Valuation of Gifts 01/20/2006
200603002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 01/20/2006
200603001 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 01/20/2006
200602053 402.08-00 Rollover Contributions 01/13/2006
200602052 408.03-00 Rollover Contributions 01/13/2006
200602051 408.03-00 Rollover Contributions 01/13/2006
200602050 408.03-00 Rollover Contributions 01/13/2006
200602049 408.03-00 Rollover Contributions 01/13/2006
200602048 412.06-00 Minimum Funding Waiver 01/13/2006
200602047 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/13/2006
200602046 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602046 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 01/13/2006
200602046 404.03-00 Foreign Situs Trust 01/13/2006
200602045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/13/2006
200602045 402.06-00 Amounts Distributed or Made Available to Beneficiary 01/13/2006
200602045 402.06-01 Exception for Qualified Cash or Deferred Arrangements 01/13/2006
200602044 402.08-00 Rollover Contributions 01/13/2006

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