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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숫자 UILC 주제 출시일
200223066 4975.00-00 Tax on Prohibited Transactions 06/07/2002
200237026 4975.00-00 Tax on Prohibited Transactions 09/13/2002
200018058 4975.00-00 Tax on Prohibited Transactions 05/05/2000
200034039 4975.00-00 Tax on Prohibited Transactions 08/25/2000
201419025 4975.00-00 Tax on Prohibited Transactions 05/09/2014
200603036 4975.00-00 Tax on Prohibited Transactions 01/20/2006
201119027 4081.01-00 Tax on Removal, Entry, or Sale 05/13/2011
199904037 4081.01-00 Tax on Removal, Entry, or Sale 01/29/1999
201144024 4081.01-00 Tax on Removal, Entry, or Sale 11/04/2011
202535003 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/29/2025
202528003 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/11/2025
202506005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/07/2025
202429010 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/19/2024
202435008 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/30/2024
202348005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/01/2023
202045002 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 11/06/2020
202242006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/21/2022
202230006 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/29/2022
202550025 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/12/2025
200836034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
200836035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/05/2008
201123050 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/10/2011
201143034 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 10/28/2011
200727024 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/06/2007
200637036 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 09/15/2006