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
201450012 1361.00-00 Definitions 12/12/2014
201450012 1361.05-00 Qualified Subchapter S Subsidiary 12/12/2014
201450012 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450011 166.05-00 Worthless Securities 12/12/2014
201450011 468B.07-00 Clarification Of Taxation of Certain Funds 12/12/2014
201450010 468A.01-00 In General 12/12/2014
201450009 468A.01-00 In General 12/12/2014
201450008 7701.00-00 Definitions 12/12/2014
201450007 7701.00-00 Definitions 12/12/2014
201450006 47.00-00 Rehabilitation Credit 12/12/2014
201450006 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450005 856.00-00 Definition of Real Estate Investment Trust 12/12/2014
201450005 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450004 1033.07-00 Special Rule for Outdoor Advertising Displays 12/12/2014
201450003 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/12/2014
201450002 2056.01-00 Terminable Interests 12/12/2014
201450002 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450001 168.32-00 Redeterminations, Changes in Use 12/12/2014
201450000 6110.00-00 Index for Public Inspection of Written Determination 12/12/2014
201449013 9100.00-00 Extension of Time for Making Certain Elections 12/05/2014
201449013 408A.00-00 Roth IRA 12/05/2014
201449012 9100.00-00 Extension of Time for Making Certain Elections 12/05/2014
201449012 408A.00-00 Roth IRA 12/05/2014
201449011 412.06-00 Minimum Funding Waiver 12/05/2014
201449010 408.03-00 Rollover Contributions 12/05/2014