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
200127005 956.00-00 Investment of Earnings in U.S. Property 07/06/2001
200127004 62.02-05 Tool / Equipment Rental 07/06/2001
200127003 52.01.04-00 LIMITATIONS: Assessment and collection: Waivers 07/06/2001
200127002 1362.01-03 Late Elections 07/06/2001
200127001 1033.00-00 Involuntary Conversion 07/06/2001
200126042 414.09-00 Certain Employee Contributions 06/29/2001
200126042 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 06/29/2001
200126041 408.06-00 Distributions 06/29/2001
200126040 9100.00-00 Extension of Time for Making Certain Elections 06/29/2001
200126040 408A.00-00 Roth IRA 06/29/2001
200126039 401.06-00 Required Distributions 06/29/2001
200126039 401.06-02 Employee Dies Before Entire Interest Distributed 06/29/2001
200126038 401.06-00 Required Distributions 06/29/2001
200126038 401.06-02 Employee Dies Before Entire Interest Distributed 06/29/2001
200126038 408.03-00 Rollover Contributions 06/29/2001
200126038 4973.01-00 Tax Imposed 06/29/2001
200126038 4974.00-00 Excise Tax on Certain Accumulations in Qualified Retirement Plans 06/29/2001
200126037 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 06/29/2001
200126036 401.06-00 Required Distributions 06/29/2001
200126036 401.06-02 Employee Dies Before Entire Interest Distributed 06/29/2001
200126035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/29/2001
200126035 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/29/2001
200126034 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/29/2001
200126034 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/29/2001
200126033 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/29/2001

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