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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200549021 678.01-00 Power to Vest Corpus or Income in Self 12/09/2005
200549020 402.08-00 Rollover Contributions 12/09/2005
200549019 402.08-00 Rollover Contributions 12/09/2005
200549018 9100.00-00 Extension of Time for Making Certain Elections 12/09/2005
200549017 402.08-00 Rollover Contributions 12/09/2005
200549016 4971.02-00 Additional Tax 12/09/2005
200549015 412.06-00 Minimum Funding Waiver 12/09/2005
200549014 412.06-00 Minimum Funding Waiver 12/09/2005
200549013 4971.02-00 Additional Tax 12/09/2005
200549012 412.06-00 Minimum Funding Waiver 12/09/2005
200549011 412.06-00 Minimum Funding Waiver 12/09/2005
200549010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/09/2005
200549009 6033.01-00 Exempt v. Non Exempt From Filing 12/09/2005
200549008 105.01-00 Attributable to Employer Contributions 12/09/2005
200549008 106.01-00 Contributions by Employees 12/09/2005
200549008 501.09-01 Permissible Benefits 12/09/2005
200549007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/09/2005
200549007 816.01-00 Definition Life Insurance Company 12/09/2005
200549007 1502.19-00 Excess Losses 12/09/2005
200549007 1502.80-00 Applicability of Other Provisions of Law 12/09/2005
200549007 1503.05-00 Life Insurance ISP - Loss Utilization in a Life-Nonlife Consolidated Return 12/09/2005
200549006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/09/2005
200549005 2601.00-00 Tax On Generation Skipping Transfers 12/09/2005
200549004 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/09/2005
200549004 901.01-04 Dual Capacity Taxpayers 12/09/2005