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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201446036 408A.00-00 Roth IRA 11/14/2014
201446035 408.03-00 Rollover Contributions 11/14/2014
201446034 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/14/2014
201446033 408.03-00 Rollover Contributions 11/14/2014
201446032 402.08-00 Rollover Contributions 11/14/2014
201446031 402.08-00 Rollover Contributions 11/14/2014
201446030 408.06-00 Distributions 11/14/2014
201446029 501.03-30 Organizational and Operational Tests 11/14/2014
201446028 504.50-00 Denial of Exemption 11/14/2014
201446027 4945.04-04 Grants to Individuals 11/14/2014
201446026 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/14/2014
201446025 501.03-05 Corporations 11/14/2014
201446025 508.01-00 New Organizations 11/14/2014
201446024 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/14/2014
201446023 4945.04-04 Grants to Individuals 11/14/2014
201446022 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/14/2014
201446022 199.08-00 Other Rules 11/14/2014
201446021 1368.01-00 Accumulated Adjustments Account 11/14/2014
201446020 956.00-00 Investment of Earnings in U.S. Property 11/14/2014
201446019 351.00-00 Transfer to Corporation Controlled by Transferor 11/14/2014
201446019 7701.01-00 Associations v. Corporations 11/14/2014
201446018 861.08-00 Allocation and Apportionment of Deductions (In General) 11/14/2014
201446017 9100.00-00 Extension of Time for Making Certain Elections 11/14/2014
201446017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/14/2014
201446016 9100.00-00 Extension of Time for Making Certain Elections 11/14/2014