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
201528004 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/10/2015
201528004 3121.00-00 Definitions 07/10/2015
201528004 3306.00-00 Definitions 07/10/2015
201528004 3401.00-00 Definitions 07/10/2015
201528003 108.00-00 Income From Discharge of Indebtedness 07/10/2015
201528003 108.01-00 Exclusion From Gross Income 07/10/2015
201528003 108.02-01 Election to Reduce Basis of Depreciable Property First 07/10/2015
201528003 9100.00-00 Extension of Time for Making Certain Elections 07/10/2015
201528003 9100.22-00 Other 07/10/2015
201528002 9100.22-00 Other 07/10/2015
201528002 992.02-00 Election 07/10/2015
201528001 83.00-00 Property Transferred in Connection With Performance of Services 07/10/2015
201528000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2015
201527052 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/03/2015
201527051 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/03/2015
201527050 408.03-00 Rollover Contributions 07/03/2015
201527049 4945.04-04 Grants to Individuals 07/03/2015
201527048 4945.04-04 Grants to Individuals 07/03/2015
201527047 4945.04-04 Grants to Individuals 07/03/2015
201527046 4945.04-04 Grants to Individuals 07/03/2015
201527045 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/03/2015
201527044 501.03-08 Educational Organizations 07/03/2015
201527043 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/03/2015
201527042 4942.03-03 Minimum Investment Return 07/03/2015
201527042 4942.03-05 Qualifying Distribution 07/03/2015