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
200608038 61.31-00 Community Property 02/24/2006
200608037 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/24/2006
200608037 368.04-00 Assets for Control of Transferee (Type "D") 02/24/2006
200608036 408.03-00 Rollover Contributions 02/24/2006
200608035 408.03-00 Rollover Contributions 02/24/2006
200608034 408.03-00 Rollover Contributions 02/24/2006
200608033 408.00-00 Individual Retirement Accounts 02/24/2006
200608032 401.06-02 Employee Dies Before Entire Interest Distributed 02/24/2006
200608032 408.03-00 Rollover Contributions 02/24/2006
200608032 408.06-00 Distributions 02/24/2006
200608031 408.03-00 Rollover Contributions 02/24/2006
200608030 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608029 408.00-00 Individual Retirement Accounts 02/24/2006
200608029 408.03-00 Rollover Contributions 02/24/2006
200608028 408.00-00 Individual Retirement Accounts 02/24/2006
200608028 408.03-00 Rollover Contributions 02/24/2006
200608027 408.03-00 Rollover Contributions 02/24/2006
200608026 408.03-00 Rollover Contributions 02/24/2006
200608025 408.03-00 Rollover Contributions 02/24/2006
200608024 412.06-00 Minimum Funding Waiver 02/24/2006
200608023 9999.98-00 Not Able to Identify Under Present List 02/24/2006
200608022 7603.00-00 Service of Summons 02/24/2006
200608021 2642.01-00 Inclusion Ratio Defined 02/24/2006
200608021 9100.00-00 Extension of Time for Making Certain Elections 02/24/2006
200608020 1362.01-03 Late Elections 02/24/2006