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
201507005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2015
201507004 1381.00-00 Organizations to Which Part Applies 02/13/2015
201507003 1502.75-00 Filing Requirements 02/13/2015
201507003 9100.20-00 Section 1502; Election to File Consolidated Return 02/13/2015
201507002 141.01-04 Output Facilities 02/13/2015
201507002 142.05-00 Furnishing Water 02/13/2015
201507001 1295.02-02 Retroactive Elections 02/13/2015
201507000 6110.00-00 Index for Public Inspection of Written Determination 02/13/2015
201506019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/06/2015
201506018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/06/2015
201506017 9100.00-00 Extension of Time for Making Certain Elections 02/06/2015
201506016 408.03-00 Rollover Contributions 02/06/2015
201506015 9100.00-00 Extension of Time for Making Certain Elections 02/06/2015
201506015 408A.00-00 Roth IRA 02/06/2015
201506014 408.03-00 Rollover Contributions 02/06/2015
201506013 408.03-00 Rollover Contributions 02/06/2015
201506012 4945.04-04 Grants to Individuals 02/06/2015
201506011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/06/2015
201506010 7452.00-00 Representation of Parties 02/06/2015
201506009 1362.04-00 Inadvertent Terminations 02/06/2015
201506008 351.00-00 Transfer to Corporation Controlled by Transferor 02/06/2015
201506008 351.01-00 Control v. No Control by Transferor 02/06/2015
201506008 351.02-00 Series of Transactions 02/06/2015
201506008 351.05-00 "Property" Defined 02/06/2015
201506007 168.00-00 Modified Accelerated Cost Recovery System 02/06/2015