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
200647002 118.02-02 Definition of Contribution in Aid of Construction 11/24/2006
200647001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/24/2006
200647001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/24/2006
200647001 2501.01-01 Transfer by Incompetent or Incompetent's Committee 11/24/2006
200646028 408.01-00 Exclusive Benefit of Individual or His Beneficiary 11/17/2006
200646027 408.01-00 Exclusive Benefit of Individual or His Beneficiary 11/17/2006
200646026 408.00-00 Individual Retirement Accounts 11/17/2006
200646026 408.03-00 Rollover Contributions 11/17/2006
200646026 408.06-00 Distributions 11/17/2006
200646025 408.01-00 Exclusive Benefit of Individual or His Beneficiary 11/17/2006
200646024 412.00-00 Minimum Funding Standards 11/17/2006
200646023 412.06-00 Minimum Funding Waiver 11/17/2006
200646022 408.03-00 Rollover Contributions 11/17/2006
200646021 412.00-00 Minimum Funding Standards 11/17/2006
200646020 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/17/2006
200646019 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/17/2006
200646018 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 11/17/2006
200646017 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 11/17/2006
200646017 103.02-00 State and Local 11/17/2006
200646017 103.02-01 Political Subdivisions 11/17/2006
200646017 103.02-02 On Behalf Of 11/17/2006
200646016 6708.00-00 Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters 11/17/2006
200646015 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/17/2006
200646015 6013.00-00 Joint Returns of Income Tax by Husband and Wife 11/17/2006
200646014 152.08-02 Release of Exemption 11/17/2006

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