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
201316028 408.03-00 Rollover Contributions 04/19/2013
201316027 408.03-00 Rollover Contributions 04/19/2013
201316026 408.03-00 Rollover Contributions 04/19/2013
201316025 412.06-00 Minimum Funding Waiver 04/19/2013
201316024 408.03-00 Rollover Contributions 04/19/2013
201316023 4945.04-04 Grants to Individuals 04/19/2013
201316022 4945.04-04 Grants to Individuals 04/19/2013
201316021 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/19/2013
201316020 6402.00-00 Authority to Make Credits or Refunds 04/19/2013
201316019 6331.00-00 Levy and Distraint 04/19/2013
201316019 6334.00-00 Property Exempt From Levy 04/19/2013
201316018 6061.00-00 Signing of Returns and Other Documents 04/19/2013
201316017 7121.00-00 Closing Agreements 04/19/2013
201316017 368.06-00 Change in Identity, etc. (Type "F") 04/19/2013
201316016 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/19/2013
201316015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/19/2013
201316015 6603.00-00 Deposits 04/19/2013
201316014 565.01-00 General Rule 04/19/2013
201316014 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316013 856.00-00 Definition of Real Estate Investment Trust 04/19/2013
201316013 562.03-00 Preferential Dividends 04/19/2013
201316012 1362.00-00 Election by Small Business Corporation 04/19/2013
201316011 2632.00-00 Special Rules for Allocation of GST Exemption 04/19/2013
201316011 2652.01-02 Special Election for QTIP 04/19/2013
201316011 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013

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