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
200704004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/26/2007
200704004 6045.07-00 Payments to Attorneys 01/26/2007
200704004 6045.07-02 Payments to Attorneys -- Exception for 6041(a) Payments 01/26/2007
200704004 6049.00-00 Returns Regarding Payments of Interest 01/26/2007
200704003 9100.00-00 Extension of Time for Making Certain Elections 01/26/2007
200704003 2642.01-00 Inclusion Ratio Defined 01/26/2007
200704002 9100.00-00 Extension of Time for Making Certain Elections 01/26/2007
200704002 7701.01-00 Associations v. Corporations 01/26/2007
200704001 213.05-05 Special Education 01/26/2007
200703047 408.00-00 Individual Retirement Accounts 01/19/2007
200703047 408.02-00 Qualification 01/19/2007
200703047 408.03-00 Rollover Contributions 01/19/2007
200703046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703045 408.03-00 Rollover Contributions 01/19/2007
200703044 408.03-00 Rollover Contributions 01/19/2007
200703043 408.03-00 Rollover Contributions 01/19/2007
200703042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703041 412.06-00 Minimum Funding Waiver 01/19/2007
200703040 408.03-00 Rollover Contributions 01/19/2007
200703039 501.03-23 Schools, Colleges, etc. 01/19/2007
200703038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007
200703037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007
200703036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703035 408.00-00 Individual Retirement Accounts 01/19/2007
200703035 408.03-00 Rollover Contributions 01/19/2007