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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編號 UILC 主題 發布日期
200706009 3231.01-00 Employers v. Not Employers 02/09/2007
200706008 457.05-00 Eligible Deferred Compensation Plan Defined 02/09/2007
200706008 408.12-00 Deemed IRAs Under Qualified Employer Plans 02/09/2007
200706007 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007
200706007 351.00-00 Transfer to Corporation Controlled by Transferor 02/09/2007
200706007 357.02-00 Liabilities in Excess of Basis 02/09/2007
200706006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/09/2007
200706006 355.01-00 Spin-Off 02/09/2007
200706006 368.00-00 Definitions Relating to Corporate Reorganizations 02/09/2007
200706006 368.04-00 Assets for Control of Transferee (Type "D") 02/09/2007
200706005 7701.00-00 Definitions 02/09/2007
200706005 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007
200706004 1362.01-03 Late Elections 02/09/2007
200706003 7701.00-00 Definitions 02/09/2007
200706003 9100.00-00 Extension of Time for Making Certain Elections 02/09/2007
200706002 1381.02-00 Certain Other Cooperatives 02/09/2007
200706001 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/09/2007
200705036 501.02-00 Title-Holding Company 02/02/2007
200705035 412.06-00 Minimum Funding Waiver 02/02/2007
200705034 408.00-00 Individual Retirement Accounts 02/02/2007
200705033 412.06-00 Minimum Funding Waiver 02/02/2007
200705032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 02/02/2007
200705031 408.00-00 Individual Retirement Accounts 02/02/2007
200705031 408.03-00 Rollover Contributions 02/02/2007
200705031 408.06-00 Distributions 02/02/2007