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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숫자 UILC 주제 출시일
201411002 368.03-00 Stock for Property (Type "C") 03/14/2014
201411002 368.04-00 Assets for Control of Transferee (Type "D") 03/14/2014
201411002 368.06-00 Change in Identity, etc. (Type "F") 03/14/2014
201411002 355.01-00 Spin-Off 03/14/2014
201411002 355.01-01 Split-Off 03/14/2014
201411002 368.09-00 Plan of Reorganization 03/14/2014
201411002 368.09-01 Several Steps 03/14/2014
201411001 1295.02-02 Retroactive Elections 03/14/2014
201410044 501.03-30 Organizational and Operational Tests 03/07/2014
201410043 501.03-30 Organizational and Operational Tests 03/07/2014
201410042 408.03-00 Rollover Contributions 03/07/2014
201410041 408.03-00 Rollover Contributions 03/07/2014
201410040 408.03-00 Rollover Contributions 03/07/2014
201410039 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/07/2014
201410038 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/07/2014
201410037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/07/2014
201410037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/07/2014
201410036 4945.04-04 Grants to Individuals 03/07/2014
201410035 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/07/2014
201410035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/07/2014
201410035 501.03-05 Corporations 03/07/2014
201410035 501.32-00 Income Inures v. does Not Inure to Private Individual 03/07/2014
201410035 501.33-00 Private v. Public Interest Served 03/07/2014
201410034 9100.01-00 Section 42; Low-Income Housing Credit 03/07/2014
201410033 9100.01-00 Section 42; Low-Income Housing Credit 03/07/2014