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
201502008 148.00-00 Arbitrage 01/09/2015
201502007 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
201502007 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502006 1286.00-00 Tax Treatment of Stripped Bonds 01/09/2015
201502006 9100.00-00 Extension of Time for Making Certain Elections 01/09/2015
201502005 9100.22-00 Other 01/09/2015
201502005 992.02-00 Election 01/09/2015
201502004 1362.01-03 Late Elections 01/09/2015
201502003 817.00-00 Treatment of Variable Contracts 01/09/2015
201502002 362.00-00 Basis to Corporations 01/09/2015
201502002 9100.22-00 Other 01/09/2015
201502001 362.00-00 Basis to Corporations 01/09/2015
201502001 9100.22-00 Other 01/09/2015
201502000 6110.00-00 Index for Public Inspection of Written Determination 01/09/2015
201501027 9100.00-00 Extension of Time for Making Certain Elections 01/02/2015
201501026 408.03-00 Rollover Contributions 01/02/2015
201501025 401.01-03 Definitely Determinable Benefits Under a Pension Plan 01/02/2015
201501024 4945.04-04 Grants to Individuals 01/02/2015
201501023 4945.04-04 Grants to Individuals 01/02/2015
201501022 4945.04-04 Grants to Individuals 01/02/2015
201501021 4945.04-04 Grants to Individuals 01/02/2015
201501020 4945.04-04 Grants to Individuals 01/02/2015
201501019 4945.04-04 Grants to Individuals 01/02/2015
201501018 4945.04-04 Grants to Individuals 01/02/2015
201501017 4945.04-04 Grants to Individuals 01/02/2015