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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編號 UILC 主題 發布日期
200703047 408.02-00 Qualification 01/19/2007
200703047 408.03-00 Rollover Contributions 01/19/2007
200703046 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703045 408.03-00 Rollover Contributions 01/19/2007
200703044 408.03-00 Rollover Contributions 01/19/2007
200703043 408.03-00 Rollover Contributions 01/19/2007
200703042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703041 412.06-00 Minimum Funding Waiver 01/19/2007
200703040 408.03-00 Rollover Contributions 01/19/2007
200703039 501.03-23 Schools, Colleges, etc. 01/19/2007
200703038 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007
200703037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/19/2007
200703036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/19/2007
200703035 408.00-00 Individual Retirement Accounts 01/19/2007
200703035 408.03-00 Rollover Contributions 01/19/2007
200703035 408.06-00 Distributions 01/19/2007
200703034 3406.00-00 Backup Withholding 01/19/2007
200703034 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703034 6041.05-00 Payments Specifically Included 01/19/2007
200703034 6045.00-00 Returns of Brokers 01/19/2007
200703034 6049.01-00 Reportable Interest 01/19/2007
200703033 468A.05-06 Contributions to Fund 01/19/2007
200703032 1362.04-00 Inadvertent Terminations 01/19/2007
200703031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2007
200703031 2601.00-00 Tax On Generation Skipping Transfers 01/19/2007