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
200450056 72.02-00 Investment in Contract 12/10/2004
200450056 72.07-00 Amounts Not Receivable as Annuities 12/10/2004
200450056 72.07-01 On or After Starting Date 12/10/2004
200450056 72.07-02 Before Starting Date 12/10/2004
200450056 72.07-03 Lump Sum 12/10/2004
200450056 72.07-04 Allocation of Amounts 12/10/2004
200450056 72.07-05 Investment In Contract 12/10/2004
200450055 408.03-00 Rollover Contributions 12/10/2004
200450054 414.09-00 Certain Employee Contributions 12/10/2004
200450053 72.02-00 Investment in Contract 12/10/2004
200450053 72.07-00 Amounts Not Receivable as Annuities 12/10/2004
200450053 72.07-01 On or After Starting Date 12/10/2004
200450053 72.07-02 Before Starting Date 12/10/2004
200450053 72.07-03 Lump Sum 12/10/2004
200450053 72.07-04 Allocation of Amounts 12/10/2004
200450053 72.07-05 Investment In Contract 12/10/2004
200450052 408.03-00 Rollover Contributions 12/10/2004
200450051 412.06-00 Minimum Funding Waiver 12/10/2004
200450050 412.06-00 Minimum Funding Waiver 12/10/2004
200450049 412.06-00 Minimum Funding Waiver 12/10/2004
200450048 412.06-00 Minimum Funding Waiver 12/10/2004
200450047 412.06-00 Minimum Funding Waiver 12/10/2004
200450046 412.06-00 Minimum Funding Waiver 12/10/2004
200450045 501.03-30 Organizational and Operational Tests 12/10/2004
200450044 501.03-30 Organizational and Operational Tests 12/10/2004

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