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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 201443003 UILC 884.08-00 Sijè Rules for Termination, Liquidation, Reorganization or Incorporation Dat Piblikasyon 10/24/2014
Nimewo 201443003 UILC 884.08-30 Sijè Reorganization of a Foreign Corporation Dat Piblikasyon 10/24/2014
Nimewo 201443002 UILC 2632.00-00 Sijè Special Rules for Allocation of GST Exemption Dat Piblikasyon 10/24/2014
Nimewo 201443002 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/24/2014
Nimewo 201443001 UILC 9100.31-00 Sijè Reg. 301.7701-3 Classification of Certain Business Entities Dat Piblikasyon 10/24/2014
Nimewo 201443000 UILC 6110.00-00 Sijè Index for Public Inspection of Written Determination Dat Piblikasyon 10/24/2014
Nimewo 201442073 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/17/2014
Nimewo 201442071 UILC 408A.00-00 Sijè Roth IRA Dat Piblikasyon 10/17/2014
Nimewo 201442071 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections 201442072.pdf 104 10/17/2014 201442072 414.08-00|Church Plan Dat Piblikasyon 10/17/2014
Nimewo 201442070 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 10/17/2014
Nimewo 201442069 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 10/17/2014
Nimewo 201442068 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 10/17/2014
Nimewo 201442067 UILC 664.00-00 Sijè Charitable Remainder Trusts Dat Piblikasyon 10/17/2014
Nimewo 201442066 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 10/17/2014
Nimewo 201442065 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 10/17/2014
Nimewo 201442065 UILC 419A.00-00 Sijè Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) Dat Piblikasyon 10/17/2014
Nimewo 201442065 UILC 4976.00-00 Sijè Taxes with Respect to Funded Welfare Benefit Plans Dat Piblikasyon 10/17/2014
Nimewo 201442065 UILC 4976.01-00 Sijè Disqualified Benefits Dat Piblikasyon 10/17/2014
Nimewo 201442064 UILC 419.00-00 Sijè Treatment of Funded Welfare Benefit Plans Dat Piblikasyon 10/17/2014
Nimewo 201442064 UILC 419A.00-00 Sijè Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) Dat Piblikasyon 10/17/2014
Nimewo 201442064 UILC 4976.00-00 Sijè Taxes with Respect to Funded Welfare Benefit Plans Dat Piblikasyon 10/17/2014
Nimewo 201442064 UILC 4976.01-00 Sijè Disqualified Benefits Dat Piblikasyon 10/17/2014
Nimewo 201442063 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/17/2014
Nimewo 201442062 UILC 4945.04-04 Sijè Grants to Individuals Dat Piblikasyon 10/17/2014
Nimewo 201442061 UILC 4942.03-05 Sijè Qualifying Distribution Dat Piblikasyon 10/17/2014