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
200605008 1362.01-03 Late Elections 02/03/2006
200605007 1362.01-03 Late Elections 02/03/2006
200605006 1362.01-03 Late Elections 02/03/2006
200605005 1362.04-00 Inadvertent Terminations 02/03/2006
200605004 42.05-03 Date Property is Placed in Service 02/03/2006
200605003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/03/2006
200605002 7701.00-00 Definitions 02/03/2006
200605002 9100.00-00 Extension of Time for Making Certain Elections 02/03/2006
200605001 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 02/03/2006
200605001 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 02/03/2006
200605001 2055.12-07 Guaranteed Annuity Lead Interest 02/03/2006
200605001 2055.12-10 Reformations of Nonqualifying Interests 02/03/2006
200605001 664.00-00 Charitable Remainder Trusts 02/03/2006
200605001 664.03-01 Charitable Remainder Annuity Trust 02/03/2006
200604040 404.11-00 Year of Deduction 01/27/2006
200604039 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/27/2006
200604039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/27/2006
200604038 408.03-00 Rollover Contributions 01/27/2006
200604037 412.06-00 Minimum Funding Waiver 01/27/2006
200604036 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 01/27/2006
200604035 4942.03-07 Set-Asides 01/27/2006
200604034 4941.04-00 Definition of Self-Dealing 01/27/2006
200604034 4946.03-00 Government Official 01/27/2006
200604033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/27/2006
200604033 1058.01-00 In General 01/27/2006