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
201414002 7704.03-00 Qualifying Income 04/04/2014
201414001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/04/2014
201414001 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/04/2014
201413013 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 03/28/2014
201413012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/28/2014
201413012 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/28/2014
201413012 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/28/2014
201413011 6230.01-00 Coordination with Deficiency Proceedings 03/28/2014
201413010 23.06.00-00 DISCLOSURE OF INFORMATION: Summonses 03/28/2014
201413009 23.00.00-00 DISCLOSURE OF INFORMATION 03/28/2014
201413008 6227.00-00 Administrative Adjustments Requests 03/28/2014
201413007 6227.05-00 Other Requests 03/28/2014
201413006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413006 125.00-00 Cafeteria Plans 03/28/2014
201413005 125.00-00 Cafeteria Plans 03/28/2014
201413005 223.00-00 Health Savings Accounts 03/28/2014
201413004 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/28/2014
201413003 368.03-00 Stock for Property (Type "C") 03/28/2014
201413003 368.08-06 Business Enterprise Continuity 03/28/2014
201413002 1382.00-00 Taxable Income of Cooperatives 03/28/2014
201413001 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/28/2014
201413001 9100.22-00 Other 03/28/2014
201412022 501.03-30 Organizational and Operational Tests 03/21/2014
201412021 408.03-00 Rollover Contributions 03/21/2014