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
201405005 61.00-00 Gross Income v. Not Gross Income 01/31/2014
201405004 1362.04-00 Inadvertent Terminations 01/31/2014
201405003 368.04-00 Assets for Control of Transferee (Type "D") 01/31/2014
201405003 355.01-01 Split-Off 01/31/2014
201405002 614.04-00 Aggregating Non-Operating Mineral Interests 01/31/2014
201405001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2014
201404018 9100.00-00 Extension of Time for Making Certain Elections 01/24/2014
201404018 408A.00-00 Roth IRA 01/24/2014
201404017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/24/2014
201404016 9100.00-00 Extension of Time for Making Certain Elections 01/24/2014
201404016 408A.00-00 Roth IRA 01/24/2014
201404015 4945.00-00 Excise Taxes on Taxable Expenditures 01/24/2014
201404014 4945.04-04 Grants to Individuals 01/24/2014
201404013 501.33-00 Private v. Public Interest Served 01/24/2014
201404013 501.36-00 Business Activities 01/24/2014
201404012 501.31-01 Domestic Fraternal Societies 01/24/2014
201404011 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/24/2014
201404010 6103.05-14 Disclosure of Information Where More Than One Person Subject to Section 672 Penalty 01/24/2014
201404009 6331.31-00 Banks 01/24/2014
201404008 9100.22-00 Other 01/24/2014
201404008 992.02-00 Election 01/24/2014
201404007 7701.25-04 Terminal Rental Adjustment Clause 01/24/2014
201404006 368.00-00 Definitions Relating to Corporate Reorganizations 01/24/2014
201404006 368.06-00 Change in Identity, etc. (Type "F") 01/24/2014
201404005 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 01/24/2014