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
201441012 9100.22-00 Other 10/10/2014
201441012 992.02-00 Election 10/10/2014
201441011 1362.01-03 Late Elections 10/10/2014
201441010 1502.19-00 Excess Losses 10/10/2014
201441010 332.00-00 Complete Liquidation of Subsidiaries 10/10/2014
201441010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014
201441009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014
201441009 355.01-00 Spin-Off 10/10/2014
201441008 355.01-00 Spin-Off 10/10/2014
201441008 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014
201441007 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441007 9100.22-00 Other 10/10/2014
201441006 83.02-04 Revocability of Election 10/10/2014
201441005 45.00-00 Electricity Produced from Certain Renewable Sources 10/10/2014
201441004 104.02-00 Workmen's Compensation 10/10/2014
201441003 115.00-00 Income of States, Municipalities, etc. 10/10/2014
201441003 115.03-00 Essential Governmental Function 10/10/2014
201441002 42.00-00 Low-Income Housing Credit 10/10/2014
201441002 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441001 2032.00-00 Alternate Valuation 10/10/2014
201441001 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441000 6110.00-00 Index for Public Inspection of Written Determination 10/10/2014
201440035 408.03-00 Rollover Contributions 10/03/2014
201440034 412.06-00 Minimum Funding Waiver 10/03/2014
201440033 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/03/2014