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
200851001 469.03-00 Passive Activity Defined 12/19/2008
200851001 469.03-03 Definition of Activity 12/19/2008
200850059 501.03-30 Organizational and Operational Tests 12/12/2008
200850058 401.06-00 Required Distributions 12/12/2008
200850058 401.06-02 Employee Dies Before Entire Interest Distributed 12/12/2008
200850058 408.03-00 Rollover Contributions 12/12/2008
200850057 408.03-00 Rollover Contributions 12/12/2008
200850056 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/12/2008
200850055 408.03-00 Rollover Contributions 12/12/2008
200850054 408.03-00 Rollover Contributions 12/12/2008
200850053 408.03-00 Rollover Contributions 12/12/2008
200850053 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/12/2008
200850052 9100.00-00 Extension of Time for Making Certain Elections 12/12/2008
200850051 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/12/2008
200850051 403.05-00 Rollover Amounts 12/12/2008
200850050 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850049 509.02-02 Supporting Organizations 12/12/2008
200850049 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/12/2008
200850048 512.01-00 Exception, Additions, and Limitations on Unrelated Income 12/12/2008
200850048 509.02-02 Supporting Organizations 12/12/2008
200850047 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850046 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/12/2008
200850045 4945.04-04 Grants to Individuals 12/12/2008
200850044 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008
200850043 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/12/2008

Official Adobe Website