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
200617002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
200617002 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/28/2006
200617002 1223.00-00 Holding Period of Capital Assets 04/28/2006
200617001 642.03-03 Paid or Permanently Set Aside 04/28/2006
200617001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/28/2006
200617001 2601.03-01 Irrevocable Trusts 04/28/2006
200617001 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/28/2006
200616047 414.09-00 Certain Employee Contributions 04/21/2006
200616046 72.20-04 Substantially Equal Payments 04/21/2006
200616045 72.20-04 Substantially Equal Payments 04/21/2006
200616044 408.03-00 Rollover Contributions 04/21/2006
200616043 408.03-00 Rollover Contributions 04/21/2006
200616042 408.03-00 Rollover Contributions 04/21/2006
200616041 401.06-00 Required Distributions 04/21/2006
200616041 401.06-02 Employee Dies Before Entire Interest Distributed 04/21/2006
200616041 408.06-00 Distributions 04/21/2006
200616040 401.06-00 Required Distributions 04/21/2006
200616040 401.06-02 Employee Dies Before Entire Interest Distributed 04/21/2006
200616040 408.06-00 Distributions 04/21/2006
200616039 401.06-00 Required Distributions 04/21/2006
200616039 401.06-02 Employee Dies Before Entire Interest Distributed 04/21/2006
200616039 408.06-00 Distributions 04/21/2006
200616038 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616037 6033.01-00 Exempt v. Non Exempt From Filing 04/21/2006
200616036 6033.01-00 Exempt v. Non Exempt From Filing 04/21/2006