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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編號 UILC 主題 發布日期
201817011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817010 7701.00-00 Definitions 04/27/2018
201817010 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817009 7701.00-00 Definitions 04/27/2018
201817009 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817008 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/27/2018
201817007 9100.22-00 Other 04/27/2018
201817006 167.22-01 Normalization Rules 04/27/2018
201817005 2642.00-00 Inclusion Ratio 04/27/2018
201817005 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817004 408.12-00 Deemed IRAs Under Qualified Employer Plans 04/27/2018
201817004 414.22-00 Eligible Automatic Contribution Arrangements 04/27/2018
201817004 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/27/2018
201817003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/27/2018
201817003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/27/2018
201817003 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/27/2018
201817002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/27/2018
201817002 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/27/2018
201817000 6110.00-00 Index for Public Inspection of Written Determination 04/27/2018
201816012 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 04/20/2018
201816011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/20/2018

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