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
201442065 4976.01-00 Disqualified Benefits 10/17/2014
201442064 419.00-00 Treatment of Funded Welfare Benefit Plans 10/17/2014
201442064 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 10/17/2014
201442064 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 10/17/2014
201442064 4976.01-00 Disqualified Benefits 10/17/2014
201442063 4945.04-04 Grants to Individuals 10/17/2014
201442062 4945.04-04 Grants to Individuals 10/17/2014
201442061 4942.03-05 Qualifying Distribution 10/17/2014
201442061 4944.03-00 Exception for Program-Related Investments 10/17/2014
201442060 4945.04-04 Grants to Individuals 10/17/2014
201442059 4945.04-04 Grants to Individuals 10/17/2014
201442058 501.07-00 Social Clubs 10/17/2014
201442057 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/17/2014
201442056 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 10/17/2014
201442055 6204.00-00 Supplemental Assessments 10/17/2014
201442054 172.07-00 Deferred Statutory or Tort Liability Losses 10/17/2014
201442053 2511.04-00 Gifts Indirectly Made 10/17/2014
201442053 2701.01-01 Subtraction Method of Valuation 10/17/2014
201442053 2701.11-05 Certain Changes Treated as Transfers 10/17/2014
201442052 163.00-00 Interest 10/17/2014
201442051 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/17/2014
201442051 446.04-01 Correction of Method or Error 10/17/2014
201442051 446.04-03 Consent Needed 10/17/2014
201442050 446.04-00 Change of Methods (Permissible v. Not Permissible) 10/17/2014
201442050 446.04-01 Correction of Method or Error 10/17/2014