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
201643027 408.03-00 Rollover Contributions 10/21/2016
201643026 501.33-00 Private v. Public Interest Served 10/21/2016
201643025 501.03-05 Corporations 10/21/2016
201643024 411.00-00 Minimum Vesting Standards 10/21/2016
201643024 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 10/21/2016
201643023 48A.00-00 Qualifying Advanced Coal Project Credit 10/21/2016
201643023 48B.00-00 Qualifying Gasification Project Credit 10/21/2016
201643023 48C.00-00 Qualifying Advanced Energy Project Credit 10/21/2016
201643022 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 10/21/2016
201643021 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 10/21/2016
201643020 6501.07-18 Estate and Gift Taxes 10/21/2016
201643019 708.00-00 Continuation of Partnership 10/21/2016
201643019 708.01-00 Termination 10/21/2016
201643019 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643019 708.03-00 Division 10/21/2016
201643018 708.00-00 Continuation of Partnership 10/21/2016
201643018 708.01-00 Termination 10/21/2016
201643018 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643018 708.03-00 Division 10/21/2016
201643017 708.00-00 Continuation of Partnership 10/21/2016
201643017 708.01-00 Termination 10/21/2016
201643017 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643017 708.03-00 Division 10/21/2016
201643016 708.00-00 Continuation of Partnership 10/21/2016
201643016 708.01-00 Termination 10/21/2016