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
201345004 2601.03-01 Irrevocable Trusts 11/08/2013
201345004 2501.01-00 Gift v. Not a Gift 11/08/2013
201345004 2041.03-00 General Power v. Not a General Power 11/08/2013
201345003 45.00-00 Electricity Produced from Certain Renewable Sources 11/08/2013
201345002 7701.00-00 Definitions 11/08/2013
201345002 9100.00-00 Extension of Time for Making Certain Elections 11/08/2013
201345001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 11/08/2013
201344012 408.03-00 Rollover Contributions 11/01/2013
201344011 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 11/01/2013
201344010 501.07-01 Profit v. Not for Profit 11/01/2013
201344009 9999.98-00 Not Able to Identify Under Present List 11/01/2013
201344008 1295.02-02 Retroactive Elections 11/01/2013
201344007 911.11-03 Reelection 11/01/2013
201344006 9100.04-00 Section 168; MACRS 11/01/2013
201344005 9100.22-00 Other 11/01/2013
201344005 1502.21-00 Consolidated Net Operating Loss Deduction 11/01/2013
201344004 45.00-00 Electricity Produced from Certain Renewable Sources 11/01/2013
201344003 9100.10-00 Section 446 9100.10-01|Accounting Methods 11/01/2013
201344002 9100.00-00 Extension of Time for Making Certain Elections 11/01/2013
201344001 9100.00-00 Extension of Time for Making Certain Elections 11/01/2013
201343031 412.06-00 Minimum Funding Waiver 10/25/2013
201343030 408.03-00 Rollover Contributions 10/25/2013
201343029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/25/2013
201343028 501.03-19 Public Recreation Facilities and Athletic Organizations 10/25/2013
201343027 4945.04-04 Grants to Individuals 10/25/2013

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