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
201617016 408.03-00 Rollover Contributions 04/22/2016
201617015 408.03-00 Rollover Contributions 04/22/2016
201617014 408.03-00 Rollover Contributions 04/22/2016
201617013 4945.04-04 Grants to Individuals 04/22/2016
201617012 501,03-30 Organizational and Operational Tests 04/22/2016
201617012 501.36-00 Business Activities 04/22/2016
201617011 501.03-03 Trusts 04/22/2016
201617011 501.32-00 Income Inures v. does Not Inure to Private Individual 04/22/2016
201617011 501.33-00 Private v. Public Interest Served 04/22/2016
201617011 501.35-00 "Exclusively" Test 04/22/2016
201617011 501.36-00 Business Activities 04/22/2016
201617011 533.02-00 Holding and Investment Companies 04/22/2016
201617010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/22/2016
201617009 901.01-00 Allowance of Credit 04/22/2016
201617008 6231.03-00 Partnership Item 04/22/2016
201617008 6231.04-00 Nonpartnership Item 04/22/2016
201617007 6512.00-00 Limitations in Case of Petition to Tax Court 04/22/2016
201617006 411.03-00 Accrued Benefit Requirements 04/22/2016
201617005 6611.00-00 Interest on Overpayments (Interest v. No Interest) 04/22/2016
201617004 101.05-00 Flexible Premium Contracts Before 1985 04/22/2016
201617004 264.03-00 Exceptions 04/22/2016
201617004 264.04-00 Key Persons 04/22/2016
201617004 264.05-00 Allocation of Interest Expense to Policy Cash Values 04/22/2016
201617004 72.07-00 Amounts Not Receivable as Annuities 04/22/2016
201617004 72.19-00 Required Distributions Where Holder Dies 04/22/2016