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
201547002 468A.04-02 Revised Schedules 11/20/2015
201547001 468A.04-02 Revised Schedules 11/20/2015
201547000 6110.00-00 Index for Public Inspection of Written Determination 11/20/2015
201546013 408.03-00 Rollover Contributions 11/13/2015
201546012 415.12-00 Qualified Governmental Excess Benefit Plans 11/13/2015
201546011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/13/2015
201546011 9100.22-00 Other 11/13/2015
201546010 1295.02-02 Retroactive Elections 11/13/2015
201546009 1001.22-00 Modifications of debt instruments 11/13/2015
201546008 468A.04-02 Revised Schedules 11/13/2015
201546007 468A.04-02 Revised Schedules 11/13/2015
201546006 856.00-00 Definition of Real Estate Investment Trust 11/13/2015
201546006 856.01-00 Income Requirements 11/13/2015
201546005 7701.00-00 Definitions 11/13/2015
201546005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201546004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/13/2015
201546004 1362.04-00 Inadvertent Terminations 11/13/2015
201546003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/13/2015
201546003 1362.04-00 Inadvertent Terminations 11/13/2015
201546002 7701.00-00 Definitions 11/13/2015
201546002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2015
201546001 1361.03-03 Electing Small Business Trusts 11/13/2015
201546001 1362.04-00 Inadvertent Terminations 11/13/2015
201546000 6110.00-00 Index for Public Inspection of Written Determination 11/13/2015
201545035 408.03-00 Rollover Contributions 11/06/2015