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
201532042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532041 408.03-00 Rollover Contributions 08/07/2015
201532040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532039 408.03-00 Rollover Contributions 08/07/2015
201532038 408.03-00 Rollover Contributions 08/07/2015
201532037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/07/2015
201532036 414.09-00 Certain Employee Contributions 08/07/2015
201532036 401.29-00 Cash or Deferred Arrangements 08/07/2015
201532036 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/07/2015
201532036 3401.01-00 Wages Subject to Withholding 08/07/2015
201532035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/07/2015
201532034 45O.00-00 Agriculture Chemicals Security Credit 08/07/2015
201532033 954.03-00 Foreign Base Company Sales Income 08/07/2015
201532032 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/07/2015
201532031 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/07/2015
201532031 2642.00-00 Inclusion Ratio 08/07/2015
201532031 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532030 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532030 9100.22-00 Other 08/07/2015
201532029 118.00-00 Contributions to the Capital of a Corporation 08/07/2015
201532028 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/07/2015
201532028 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532026 72.19-00 Required Distributions Where Holder Dies 08/07/2015
201532026 72.19-01 Exceptions 08/07/2015