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
200637041 4944.00-00 Excise Tax on "Jeopardizing" Investments 09/15/2006
200637040 408.03-00 Rollover Contributions 09/15/2006
200637039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/15/2006
200637038 408.03-00 Rollover Contributions 09/15/2006
200637037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/15/2006
200637037 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/15/2006
200637036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/15/2006
200637036 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/15/2006
200637035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/15/2006
200637034 408.03-00 Rollover Contributions 09/15/2006
200637033 408.01-00 Exclusive Benefit of Individual or His Beneficiary 09/15/2006
200637032 165.00-00 Deductions For Losses 09/15/2006
200637031 115.00-00 Income of States, Municipalities, etc. 09/15/2006
200637030 9100.22-00 Other 09/15/2006
200637030 1503.04-04 Dual Resident Corporation 09/15/2006
200637029 162.36-00 Million Dollar Cap - Executive Employee Compensation 09/15/2006
200637028 1362.01-03 Late Elections 09/15/2006
200637027 1503.00-00 Computation and Payment of Taxes 09/15/2006
200637027 1503.04-00 Dual Consolidated Loss 09/15/2006
200637027 1503.04-04 Dual Resident Corporation 09/15/2006
200637027 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637027 9100.22-00 Other 09/15/2006
200637026 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637026 163.03-03 Investment Income and Expenses 09/15/2006
200637025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/15/2006

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