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
200411004 2652.01-02 Special Election for QTIP 03/12/2004
200411003 6621.01-00 Overpayment and Underpayment Rates 03/12/2004
200411002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/12/2004
200411001 1033.00-00 Involuntary Conversion 03/12/2004
200411001 61.00-00 Gross Income v. Not Gross Income 03/12/2004
200410028 413.02-00 Deduction Limitations 03/05/2004
200410027 408.03-00 Rollover Contributions 03/05/2004
200410026 414.09-00 Certain Employee Contributions 03/05/2004
200410025 414.09-00 Certain Employee Contributions 03/05/2004
200410024 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 03/05/2004
200410023 402.01-01 Capital Gain Treatment of Certain Distributions 03/05/2004
200410023 402.07-00 Unrealized Appreciation of Employer's Securities 03/05/2004
200410023 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 03/05/2004
200410023 72.20-01 Age 59 1/2 03/05/2004
200410022 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 03/05/2004
200410021 401.06-01 In General 03/05/2004
200410021 401.06-02 Employee Dies Before Entire Interest Distributed 03/05/2004
200410020 401.06-01 In General 03/05/2004
200410020 401.06-02 Employee Dies Before Entire Interest Distributed 03/05/2004
200410019 401.06-01 In General 03/05/2004
200410019 401.06-02 Employee Dies Before Entire Interest Distributed 03/05/2004
200410018 414.00-00 Definitions and Special Rules 03/05/2004
200410017 414.00-00 Definitions and Special Rules 03/05/2004
200410016 414.00-00 Definitions and Special Rules 03/05/2004
200410015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/05/2004

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