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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Номер UILC Тема Дата публикации
201519011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2015
201519011 9100.22-00 Other 05/08/2015
201519010 1362.04-00 Inadvertent Terminations 05/08/2015
201519009 1362.01-03 Late Elections 05/08/2015
201519009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015
201519008 1362.02-03 Passive Investment Income 05/08/2015
201519008 1362.04-00 Inadvertent Terminations 05/08/2015
201519007 1362.01-03 Late Elections 05/08/2015
201519006 7701.00-00 Definitions 05/08/2015
201519006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2015
201519005 1362.04-00 Inadvertent Terminations 05/08/2015
201519004 382.12-13 Election Out 05/08/2015
201519004 9100.22-00 Other 05/08/2015
201519003 9114.01-12 Royalties 05/08/2015
201519002 1362.04-00 Inadvertent Terminations 05/08/2015
201519001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/08/2015
201519001 72.01-00 Exclusion Ratio 05/08/2015
201519001 72.02-00 Investment in Contract 05/08/2015
201519001 72.07-00 Amounts Not Receivable as Annuities 05/08/2015
201519001 72.07-05 Investment In Contract 05/08/2015
201519000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2015
201518022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/01/2015
201518021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/01/2015
201518020 7428.02-00 Revocation (Gladstone Issue) 05/01/2015
201518019 4945.04-04 Grants to Individuals 05/01/2015