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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Номер UILC Тема Дата публикации
201525000 6110.00-00 Index for Public Inspection of Written Determination 06/19/2015
201524031 408.03-00 Rollover Contributions 06/12/2015
201524030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/12/2015
201524029 408.03-00 Rollover Contributions 06/12/2015
201524028 408.03-00 Rollover Contributions 06/12/2015
201524027 402.08-00 Rollover Contributions 06/12/2015
201524027 403.05-00 Rollover Amounts 06/12/2015
201524026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2015
201524025 4945.04-04 Grants to Individuals 06/12/2015
201524024 48.00-00 Energy Credit; Reforestation Credit 06/12/2015
201524023 1362.01-03 Late Elections 06/12/2015
201524022 7701.00-00 Definitions 06/12/2015
201524022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2015
201524021 45C.03-00 Clinical Testing 06/12/2015
201524020 851.02-00 Gross Income Requirement 06/12/2015
201524019 1362.01-03 Late Elections 06/12/2015
201524018 45.00-00 Electricity Produced from Certain Renewable Sources 06/12/2015
201524017 856.01-00 Income Requirements 06/12/2015
201524016 1502.13-00 Intercompany Transactions 06/12/2015
201524016 165.06-00 Worthless Securities 06/12/2015
201524015 7701.00-00 Definitions 06/12/2015
201524014 7701.00-00 Definitions 06/12/2015
201524013 453.00-00 Installment Method (Available v. Not Available) 06/12/2015
201524013 453.06-06 Election Out 06/12/2015
201524012 453.00-00 Installment Method (Available v. Not Available) 06/12/2015