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
201542010 408.03-00 Rollover Contributions 10/16/2015
201542009 408.03-00 Rollover Contributions 10/16/2015
201542008 408.03-00 Rollover Contributions 10/16/2015
201542007 1502.76-01 Income Allocation 10/16/2015
201542007 9100.22-00 Other 10/16/2015
201542006 468A.04-02 Revised Schedules 10/16/2015
201542005 1502.75-00 Filing Requirements 10/16/2015
201542005 9100.20-00 Section 1502; Election to File Consolidated Return 10/16/2015
201542004 355.01-00 Spin-Off 10/16/2015
201542004 355.03-00 Active Business 10/16/2015
201542004 357.02-02 Exceptions 10/16/2015
201542004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/16/2015
201542003 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 10/16/2015
201542002 165.07-00 Disaster Losses 10/16/2015
201542002 9100.00-00 Extension of Time for Making Certain Elections 10/16/2015
201542001 1362.04-00 Inadvertent Terminations 10/16/2015
201542000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2015
201541012 501.03-30 Organizational and Operational Tests 10/09/2015
201541011 4945.04-04 Grants to Individuals 10/09/2015
201541010 167.22-01 Normalization Rules 10/09/2015
201541009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/09/2015
201541008 7704.03-00 Qualifying Income 10/09/2015
201541007 1362.01-03 Late Elections 10/09/2015
201541007 9100.00-00 Extension of Time for Making Certain Elections 10/09/2015
201541006 1502.75-00 Filing Requirements 10/09/2015