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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숫자 UILC 주제 출시일
200052044 401.06-00 Required Distributions 12/29/2000
200052044 401.06-02 Employee Dies Before Entire Interest Distributed 12/29/2000
200052043 401.06-00 Required Distributions 12/29/2000
200052043 401.06-02 Employee Dies Before Entire Interest Distributed 12/29/2000
200052042 401.06-00 Required Distributions 12/29/2000
200052042 401.06-02 Employee Dies Before Entire Interest Distributed 12/29/2000
200052041 408.00-00 Individual Retirement Accounts 12/29/2000
200052041 408.06-00 Distributions 12/29/2000
200052040 408.00-00 Individual Retirement Accounts 12/29/2000
200052040 408.03-00 Rollover Contributions 12/29/2000
200052039 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/29/2000
200052039 72.22-02 Certain Distributions Not Subject to 10 Percent Additional Tax 12/29/2000
200052038 507.00-00 Termination of Private Foundation Status 12/29/2000
200052037 856.00-00 Definition of Real Estate Investment Trust 12/29/2000
200052036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/29/2000
200052036 338.01-02 Time in which Election must be made 12/29/2000
200052035 664.03-01 Charitable Remainder Annuity Trust 12/29/2000
200052034 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/29/2000
200052033 877.08-00 Ruling Submission by Expatriating Long-Term Resident 12/29/2000
200052032 1362.02-03 Passive Investment Income 12/29/2000
200052031 856.00-00 Definition of Real Estate Investment Trust 12/29/2000
200052030 877.01-00 Principal Purpose--the Avoidance of Tax 12/29/2000
200052029 877.01-00 Principal Purpose--the Avoidance of Tax 12/29/2000
200052028 856.00-00 Definition of Real Estate Investment Trust 12/29/2000
200052027 163.13-00 Disqualified Debt Instruments 12/29/2000

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