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
201519003 9114.01-12 Royalties 05/08/2015
201519002 1362.04-00 Inadvertent Terminations 05/08/2015
201519001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/08/2015
201519001 72.01-00 Exclusion Ratio 05/08/2015
201519001 72.02-00 Investment in Contract 05/08/2015
201519001 72.07-00 Amounts Not Receivable as Annuities 05/08/2015
201519001 72.07-05 Investment In Contract 05/08/2015
201519000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2015
201518022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/01/2015
201518021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/01/2015
201518020 7428.02-00 Revocation (Gladstone Issue) 05/01/2015
201518019 4945.04-04 Grants to Individuals 05/01/2015
201518018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/01/2015
201518017 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 05/01/2015
201518017 6701.00-00 Penalties for Aiding and Abetting Understatement of Tax Liability 05/01/2015
201518016 6330.00-00 Collection Due Process - Levy 05/01/2015
201518015 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 05/01/2015
201518014 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 05/01/2015
201518013 409A.00-00 Nonqualified Deferred Compensation 05/01/2015
201518013 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 05/01/2015
201518012 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/01/2015
201518011 42.00-00 Low-Income Housing Credit 05/01/2015
201518011 9100.01-00 Section 42; Low-Income Housing Credit 05/01/2015
201518010 856.01-00 Income Requirements 05/01/2015
201518009 163.00-00 Interest 05/01/2015