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
201437025 401.06-00 Required Distributions 09/12/2014
201437025 4974.01-00 Waiver of Tax in Certain Cases 09/12/2014
201437024 408.03-00 Rollover Contributions 09/12/2014
201437023 408.07-00 Prohibited Transactions 09/12/2014
201437022 412.06-00 Minimum Funding Waiver 09/12/2014
201437021 412.00-00 Minimum Funding Standards 09/12/2014
201437020 4945.04-04 Grants to Individuals 09/12/2014
201437019 4945.04-04 Grants to Individuals 09/12/2014
201437018 4945.04-04 Grants to Individuals 09/12/2014
201437017 4945.04-04 Grants to Individuals 09/12/2014
201437016 4945.04-04 Grants to Individuals 09/12/2014
201437015 4942.03-05 Qualifying Distribution 09/12/2014
201437014 4942.03-05 Qualifying Distribution 09/12/2014
201437013 351.00-00 Transfer to Corporation Controlled by Transferor 09/12/2014
201437013 355.01-00 Spin-Off 09/12/2014
201437013 355.05-00 Control 09/12/2014
201437013 355.05-01 Distribution of Control 09/12/2014
201437012 1031.05-00 Deferred Exchanges 09/12/2014
201437011 832.06-02 Unpaid Losses 09/12/2014
201437010 168.36-00 Additional First Year Depreciation 09/12/2014
201437009 1362.00-00 Election by Small Business Corporation 09/12/2014
201437009 1362.04-00 Inadvertent Terminations 09/12/2014
201437008 9100.31-00 Definitions 09/12/2014
201437008 7701.00-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2014
201437007 351.00-00 Transfer to Corporation Controlled by Transferor 09/12/2014