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
Номер 201441003 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 10/10/2014
Номер 201441003 UILC 115.03-00 Тема Essential Governmental Function Дата публикации 10/10/2014
Номер 201441002 UILC 42.00-00 Тема Low-Income Housing Credit Дата публикации 10/10/2014
Номер 201441002 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/10/2014
Номер 201441001 UILC 2032.00-00 Тема Alternate Valuation Дата публикации 10/10/2014
Номер 201441001 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/10/2014
Номер 201441000 UILC 6110.00-00 Тема Index for Public Inspection of Written Determination Дата публикации 10/10/2014
Номер 201440035 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440034 UILC 412.06-00 Тема Minimum Funding Waiver Дата публикации 10/03/2014
Номер 201440033 UILC 431.00-00 Тема Minimum Funding Standards for Multiemployer Plans Дата публикации 10/03/2014
Номер 201440032 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 10/03/2014
Номер 201440031 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440030 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440029 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440028 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440027 UILC 162.00-00 Тема Trade or Business (Deductible v. Not Deductible) Дата публикации 10/03/2014
Номер 201440027 UILC 401.04-00 Тема Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) Дата публикации 10/03/2014
Номер 201440027 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 10/03/2014
Номер 201440027 UILC 415.00-00 Тема Limitations on Benefits and Contributions Under Qualified Plans Дата публикации 10/03/2014
Номер 201440027 UILC 4972.02-00 Тема Excess Contributions Дата публикации 10/03/2014
Номер 201440026 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440025 UILC 402.00-00 Тема Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) Дата публикации 10/03/2014
Номер 201440024 UILC 408.03-00 Тема Rollover Contributions Дата публикации 10/03/2014
Номер 201440023 UILC 501.03-08 Тема Educational Organizations Дата публикации 10/03/2014
Номер 201440023 UILC 513.00-00 Тема Unrelated v. Not Unrelated Trade or Business Дата публикации 10/03/2014