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
200731002 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 08/03/2007
200731001 42.07-03 Date for Meeting Requirements 08/03/2007
200730031 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 07/27/2007
200730029 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/27/2007
200730028 72.07-02 Before Starting Date 07/27/2007
200730027 412.06-00 Minimum Funding Waiver 07/27/2007
200730026 412.06-00 Minimum Funding Waiver 07/27/2007
200730025 408.03-00 Rollover Contributions 07/27/2007
200730024 408.03-00 Rollover Contributions 07/27/2007
200730023 408.03-00 Rollover Contributions 07/27/2007
200730022 412.06-00 Minimum Funding Waiver 07/27/2007
200730021 408.03-00 Rollover Contributions 07/27/2007
200730020 162.07-13 Reimbursement of Expenses 07/27/2007
200730020 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 07/27/2007
200730020 165.00-00 Deductions For Losses 07/27/2007
200730020 172.06-00 Product Liability Losses 07/27/2007
200730019 115.00-00 Income of States, Municipalities, etc. 07/27/2007
200730018 468B.01-00 In General 07/27/2007
200730018 468B.07-00 Clarification Of Taxation of Certain Funds 07/27/2007
200730018 9100.00-00 Extension of Time for Making Certain Elections 07/27/2007
200730018 9100.22-00 Other 07/27/2007
200730017 1362.01-03 Late Elections 07/27/2007
200730016 1362.04-00 Inadvertent Terminations 07/27/2007
200730015 2033.01-01 Claim of Estate 07/27/2007
200730015 2035.01-00 Inclusion of Certain Property in Gross Estate 07/27/2007