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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
201420025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/16/2014
201420025 408.03-00 Rollover Contributions 05/16/2014
201420024 408.03-00 Rollover Contributions 05/16/2014
201420023 4943.03-00 Definition of Excess Business Holdings 05/16/2014
201420022 4945.04-04 Grants to Individuals 05/16/2014
201420021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/16/2014
201420020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/16/2014
201420020 501.03-20 Religious Organizations 05/16/2014
201420019 6044.01-00 Exemption for Consumer Cooperatives 05/16/2014
201420018 6229.00-00 Period of Limitations for Making Assessments 05/16/2014
201420017 956.00-00 Investment of Earnings in U.S. Property 05/16/2014
201420016 54F.00-00 Qualified School Construction Bonds 05/16/2014
201420015 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 05/16/2014
201420014 7701.00-00 Definitions 05/16/2014
201420014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2014
201420013 1362.04-00 Inadvertent Terminations 05/16/2014
201420012 7704.03-00 Qualifying Income 05/16/2014
201420011 7701.03-06 Liquidating Trusts 05/16/2014
201420010 664.00-00 Charitable Remainder Trusts 05/16/2014
201420009 108.00-00 Income From Discharge of Indebtedness 05/16/2014
201420009 108.01-00 Exclusion From Gross Income 05/16/2014
201420009 108.02-00 Reduction of Tax Attributes 05/16/2014
201420009 108.02-01 Election to Reduce Basis of Depreciable Property First 05/16/2014
201420009 9100.00-00 Extension of Time for Making Certain Elections 05/16/2014
201420008 108.00-00 Income From Discharge of Indebtedness 05/16/2014

Official Adobe Website