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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编号 UILC 主题 发布日期
200644003 2601.03-01 Irrevocable Trusts 11/03/2006
200644003 2501.01-00 Gift v. Not a Gift 11/03/2006
200644002 2601.03-01 Irrevocable Trusts 11/03/2006
200644002 2501.01-00 Gift v. Not a Gift 11/03/2006
200644001 2642.00-00 Inclusion Ratio 11/03/2006
200644001 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200643007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2006
200643006 408.03-00 Rollover Contributions 10/27/2006
200643005 72.02-00 Investment in Contract 10/27/2006
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

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