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
200451003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/17/2004
200451003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/17/2004
200451002 2632.01-00 Time and Manner of Allocation 12/17/2004
200451002 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200451001 2632.01-00 Time and Manner of Allocation 12/17/2004
200451001 9100.00-00 Extension of Time for Making Certain Elections 12/17/2004
200450058 404.15-00 Amount of Deduction 12/10/2004
200450057 402.08-00 Rollover Contributions 12/10/2004
200450057 72.20-01 Age 59 1/2 12/10/2004
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

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