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
200610028 408.03-00 Rollover Contributions 03/10/2006
200610027 401.06-01 In General 03/10/2006
200610027 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610026 401.06-01 In General 03/10/2006
200610026 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610025 9100.00-00 Extension of Time for Making Certain Elections 03/10/2006
200610024 412.06-00 Minimum Funding Waiver 03/10/2006
200610023 414.08-00 Church Plan 03/10/2006
200610022 501.03-08 Educational Organizations 03/10/2006
200610022 512.01-01 Rents and Royalties 03/10/2006
200610021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2006
200610021 509.00-00 Private Foundation Defined 03/10/2006
200610020 4942.03-05 Qualifying Distribution 03/10/2006
200610020 4944.03-00 Exception for Program-Related Investments 03/10/2006
200610019 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 03/10/2006
200610018 6700.02-00 Makes or Furnishes Statement 03/10/2006
200610017 170.00-00 Charitable, Etc. Contributions and Gifts 03/10/2006
200610016 832.09-00 Expenses Incurred 03/10/2006
200610016 404.11-00 Year of Deduction 03/10/2006
200610016 446.04-00 Change of Methods (Permissible v. Not Permissible) 03/10/2006
200610015 337.16-00 Loss Disallowance 03/10/2006
200610015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610014 337.16-00 Loss Disallowance 03/10/2006
200610014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610013 337.16-00 Loss Disallowance 03/10/2006

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