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
200413006 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200413004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/26/2004
200413003 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413002 7701.02-00 Partnerships v. Associations 03/26/2004
200413002 9100.00-00 Extension of Time for Making Certain Elections 03/26/2004
200413001 468B.01-00 In General 03/26/2004
200412009 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412008 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412007 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412006 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412005 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412004 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412003 9999.98-00 Not Able to Identify Under Present List 03/19/2004
200412002 408.03-00 Rollover Contributions 03/19/2004
200412001 408.00-00 Individual Retirement Accounts 03/19/2004
200411052 408.03-00 Rollover Contributions 03/12/2004
200411051 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 03/12/2004
200411051 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 03/12/2004
200411051 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 03/12/2004
200411050 4942.03-05 Qualifying Distribution 03/12/2004
200411050 4942.03-07 Set-Asides 03/12/2004
200411049 4942.03-07 Set-Asides 03/12/2004
200411048 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 03/12/2004
200411047 408.03-00 Rollover Contributions 03/12/2004

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