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
201450004 1033.07-00 Special Rule for Outdoor Advertising Displays 12/12/2014
201450003 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/12/2014
201450002 2056.01-00 Terminable Interests 12/12/2014
201450002 9100.00-00 Extension of Time for Making Certain Elections 12/12/2014
201450001 168.32-00 Redeterminations, Changes in Use 12/12/2014
201450000 6110.00-00 Index for Public Inspection of Written Determination 12/12/2014
201449013 9100.00-00 Extension of Time for Making Certain Elections 12/05/2014
201449013 408A.00-00 Roth IRA 12/05/2014
201449012 9100.00-00 Extension of Time for Making Certain Elections 12/05/2014
201449012 408A.00-00 Roth IRA 12/05/2014
201449011 412.06-00 Minimum Funding Waiver 12/05/2014
201449010 408.03-00 Rollover Contributions 12/05/2014
201449009 408.03-00 Rollover Contributions 12/05/2014
201449008 408.03-00 Rollover Contributions 12/05/2014
201449007 4945.04-04 Grants to Individuals 12/05/2014
201449006 4945.04-03 Influencing The Outcome of Elections 12/05/2014
201449005 4945.04-04 Grants to Individuals 12/05/2014
201449004 4945.04-04 Grants to Individuals 12/05/2014
201449003 4942.03-07 Set-Asides 12/05/2014
201449002 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/05/2014
201449002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2014
201449001 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/05/2014
201449000 6110.00-00 Index for Public Inspection of Written Determination 12/05/2014
201448034 408A.00-00 Roth IRA 11/28/2014
201448033 402.08-00 Rollover Contributions 11/28/2014

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