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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Номер UILC Тема Дата публикации
200643005 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 10/27/2006
200643005 402.06-00 Amounts Distributed or Made Available to Beneficiary 10/27/2006
200643005 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 10/27/2006
200643004 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/27/2006
200643003 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/27/2006
200643002 408.03-00 Rollover Contributions 10/27/2006
200643001 1502.06-00 Liability for Tax 10/27/2006
200642012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/20/2006
200642011 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 10/20/2006
200642011 501.25-00 Section 501(c)(25) Organizations 10/20/2006
200642010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/20/2006
200642009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2006
200642008 412.06-00 Minimum Funding Waiver 10/20/2006
200642007 412.06-00 Minimum Funding Waiver 10/20/2006
200642006 408.03-00 Rollover Contributions 10/20/2006
200642005 408.03-00 Rollover Contributions 10/20/2006
200642004 412.06-00 Minimum Funding Waiver 10/20/2006
200642003 408.03-00 Rollover Contributions 10/20/2006
200642002 3231.01-00 Employers v. Not Employers 10/20/2006
200642001 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/20/2006
200641012 408.03-00 Rollover Contributions 10/13/2006
200641011 9999.98-00 Not Able to Identify Under Present List 10/13/2006
200641010 4942.03-05 Qualifying Distribution 10/13/2006
200641010 4942.03-07 Set-Asides 10/13/2006
200641009 4942.00-00 Taxes on Failure to Distribute Income 10/13/2006