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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编号 UILC 主题 发布日期
201350005 1362.04-00 Inadvertent Terminations 12/13/2013
201350005 1362.02-03 Passive Investment Income 12/13/2013
201350004 1362.04-00 Inadvertent Terminations 12/13/2013
201350003 9100.00-00 Extension of Time for Making Certain Elections 12/13/2013
201350003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/13/2013
201350002 9100.00-00 Extension of Time for Making Certain Elections 12/13/2013
201350002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/13/2013
201350001 332.00-00 Complete Liquidation of Subsidiaries 12/13/2013
201350001 351.00-00 Transfer to Corporation Controlled by Transferor 12/13/2013
201350001 351.11-00 Constructive Exchange 12/13/2013
201350001 301.04-00 Liquidation v. Reorganization 12/13/2013
201350001 301.07-00 Constructive Dividend 12/13/2013
201349029 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/06/2013
201349029 401.29-00 Cash or Deferred Arrangements 12/06/2013
201349029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/06/2013
201349029 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 12/06/2013
201349029 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 12/06/2013
201349028 9100.00-00 Extension of Time for Making Certain Elections 12/06/2013
201349027 414.08-00 Church Plan 12/06/2013
201349026 408.03-00 Rollover Contributions 12/06/2013
201349025 408.03-00 Rollover Contributions 12/06/2013
201349024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2013
201349023 501.03-30 Organizational and Operational Tests 12/06/2013
201349023 501.33-00 Private v. Public Interest Served 12/06/2013
201349022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2013

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