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
201419021 402.08-00 Rollover Contributions 05/09/2014
201419020 402.08-00 Rollover Contributions 05/09/2014
201419019 501.32-00 Income Inures v. does Not Inure to Private Individual 05/09/2014
201419018 4975.04-02 ESOP Loans 05/09/2014
201419017 4945.00-00 Excise Taxes on Taxable Expenditures 05/09/2014
201419017 4942.03-03 Minimum Investment Return 05/09/2014
201419016 501.03-05 Corporations 05/09/2014
201419015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/09/2014
201419015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/09/2014
201419015 501.33-00 Private v. Public Interest Served 05/09/2014
201419014 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 05/09/2014
201419013 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/09/2014
201419012 355.01-00 Spin-Off 05/09/2014
201419011 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 05/09/2014
201419011 267.07-02 Deferral of Loss from Sale or Exchange Between Members 05/09/2014
201419010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/09/2014
201419010 355.01-00 Spin-Off 05/09/2014
201419010 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419009 1361.00-00 Definitions 05/09/2014
201419009 1361.03-00 Certain Trusts Permitted as Shareholders 05/09/2014
201419009 1361.03-02 Qualified Subchapter S Trusts 05/09/2014
201419008 45.00-00 Electricity Produced from Certain Renewable Sources 05/09/2014
201419007 831.03-00 Whether Company Qualifies as Insurance Company 05/09/2014
201419006 45.00-00 Electricity Produced from Certain Renewable Sources 05/09/2014

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