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
201347029 408.03-00 Rollover Contributions 11/22/2013
201347028 415.01-05 Qualified Participant 11/22/2013
201347027 408.03-00 Rollover Contributions 11/22/2013
201347026 408.03-00 Rollover Contributions 11/22/2013
201347025 408.03-00 Rollover Contributions 11/22/2013
201347024 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/22/2013
201347023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/22/2013
201347021 6201.00-00 Assessment Authority 11/22/2013
201347020 45B.00-00 FICA Tax Credit on Employee Tips 11/22/2013
201347020 3401.00-00 Definitions 11/22/2013
201347019 468B.00-00 Special Rules For Designated Settlement Funds 11/22/2013
201347019 468B.02-00 Taxation of Designated Settlement Funds 11/22/2013
201347019 468B.07-00 Clarification Of Taxation of Certain Funds 11/22/2013
201347018 9100.22-00 Other 11/22/2013
201347018 992.02-00 Election 11/22/2013
201347017 9100.09-00 Section 442; Accounting Periods 11/22/2013
201347016 911.11-03 Reelection 11/22/2013
201347015 7704.03-00 Qualifying Income 11/22/2013
201347014 1361.03-02 Qualified Subchapter S Trusts 11/22/2013
201347014 1362.04-00 Inadvertent Terminations 11/22/2013
201347013 9100.00-00 Extension of Time for Making Certain Elections 11/22/2013
201347013 9100.22-00 Other 11/22/2013
201347013 168.00-00 Modified Accelerated Cost Recovery System 11/22/2013
201347012 104.02-00 Workmen's Compensation 11/22/2013
201347011 9100.20-00 Section 1502; Election to File Consolidated Return 11/22/2013