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
201444007 302.00-00 Distributions in Redemption of Stock 10/31/2014
201444006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444006 2041.03-00 General Power v. Not a General Power 10/31/2014
201444005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444005 2041.03-00 General Power v. Not a General Power 10/31/2014
201444004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444004 2041.03-00 General Power v. Not a General Power 10/31/2014
201444003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444003 2041.03-00 General Power v. Not a General Power 10/31/2014
201444002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444002 2041.03-00 General Power v. Not a General Power 10/31/2014
201444001 6041.00-00 Information at Source 10/31/2014
201444001 61.02-00 Return of Capital v. Income 10/31/2014
201444000 6110.00-00 Index for Public Inspection of Written Determination 10/31/2014
201443037 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/24/2014
201443036 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/24/2014
201443034 412.06-00 Minimum Funding Waiver 10/24/2014
201443033 408.03-00 Rollover Contributions 10/24/2014
201443032 408.03-00 Rollover Contributions 10/24/2014
201443031 408.03-00 Rollover Contributions 10/24/2014
201443030 408.03-00 Rollover Contributions 10/24/2014
201443029 402.08-00 Rollover Contributions 10/24/2014
201443028 4945.04-04 Grants to Individuals 10/24/2014
201443027 4945.04-04 Grants to Individuals 10/24/2014
201443026 4945.04-04 Grants to Individuals 10/24/2014