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.
尋求幫助
編號 UILC 主題 發布日期
200951044 408.03-00 Rollover Contributions 12/18/2009
200951043 408.03-00 Rollover Contributions 12/18/2009
200951042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/18/2009
200951041 408.03-00 Rollover Contributions 12/18/2009
200951040 408.03-00 Rollover Contributions 12/18/2009
200951039 401.06-00 Required Distributions 12/18/2009
200951039 401.08-00 Requirement of Joint and Survivor Annuity and Preretirement Survivor Annuity (See Also 417.00-00|et. seq.) 12/18/2009
200951039 417.00-00 Definitions and Special Rules for Purposes of Minimum Survivor Annuity Requirements 12/18/2009
200951038 4943.00-00 Excise Taxes on Excess Business Holdings 12/18/2009
200951037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/18/2009
200951036 4945.04-04 Grants to Individuals 12/18/2009
200951035 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 12/18/2009
200951034 1362.01-03 Late Elections 12/18/2009
200951033 6621.00-00 Determination of Rate of Interest; Compounding of Interest 12/18/2009
200951033 6621.04-00 Increase in Underpayment Rate for Large Corporate Underpayments 12/18/2009
200951033 6402.00-00 Authority to Make Credits or Refunds 12/18/2009
200951032 3121.16-02 Nonqualified Deferred Compensation Plans 12/18/2009
200951031 1256.07-05 Qualified Board or Exchange 12/18/2009
200951030 856.00-00 Definition of Real Estate Investment Trust 12/18/2009
200951030 9100.00-00 Extension of Time for Making Certain Elections 12/18/2009
200951029 1362.01-03 Late Elections 12/18/2009
200951028 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951028 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/18/2009
200951028 115.00-00 Income of States, Municipalities, etc. 12/18/2009
200951028 7701.00-00 Definitions 12/18/2009

Official Adobe Website