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
200503009 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503008 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503007 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503006 2702.00-00 Special Valuation Rules for Transfers in Trust 01/21/2005
200503005 468A.04-06 Qualifying Percent 01/21/2005
200503004 163.03-02 Investment Interest 01/21/2005
200503004 163.03-03 Investment Income and Expenses 01/21/2005
200503004 163.03-04 Property Held For Investment 01/21/2005
200503003 613A.04-03 Refiners Excluded 01/21/2005
200503002 2601.00-00 Tax On Generation Skipping Transfers 01/21/2005
200503001 9999.00-00 Miscellaneous Issues 01/21/2005
200502054 408.03-00 Rollover Contributions 01/14/2005
200502053 408.03-00 Rollover Contributions 01/14/2005
200502052 402.08-00 Rollover Contributions 01/14/2005
200502051 9100.00-00 Extension of Time for Making Certain Elections 01/14/2005
200502050 408.00-00 Individual Retirement Accounts 01/14/2005
200502049 408.03-00 Rollover Contributions 01/14/2005
200502048 412.06-00 Minimum Funding Waiver 01/14/2005
200502047 414.08-00 Church Plan 01/14/2005
200502046 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/14/2005
200502045 4945.00-00 Excise Taxes on Taxable Expenditures 01/14/2005
200502044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/14/2005
200502043 501.09-03 Inurement 01/14/2005
200502043 4976.01-00 Disqualified Benefits 01/14/2005
200502043 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/14/2005