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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200934013 311.02-00 Distributions of Appreciated Property 08/21/2009
200934013 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/21/2009
200934012 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/21/2009
200934012 457.05-05 Maximum Deferrals 08/21/2009
200934012 457.06-02 Coordination With Other Deferrals 08/21/2009
200934011 457.05-00 Eligible Deferred Compensation Plan Defined 08/21/2009
200934011 457.12-02 Custodial Accounts and Contracts 08/21/2009
200934010 141.01-04 Output Facilities 08/21/2009
200934010 141.01-03 5 Percent Test 08/21/2009
200934009 1362.01-03 Late Elections 08/21/2009
200934008 1362.04-00 Inadvertent Terminations 08/21/2009
200934007 1362.04-00 Inadvertent Terminations 08/21/2009
200934006 9100.20-00 Section 1502; Election to File Consolidated Return 08/21/2009
200934005 9100.09-00 Section 442; Accounting Periods 08/21/2009
200934004 9100.09-00 Section 442; Accounting Periods 08/21/2009
200934003 1362.00-00 Election by Small Business Corporation 08/21/2009
200934002 382.12-06 Fluctuation in Value 08/21/2009
200934002 382.07-05 Segregation Rules 08/21/2009
200934002 382.12-03 Constructive Ownership of Stock 08/21/2009
200934002 382.12-14 Insolvency Transactions 08/21/2009
200934001 368.00-00 Definitions Relating to Corporate Reorganizations 08/21/2009
200934001 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/21/2009
200934001 1502.13-02 Obligations of Members 08/21/2009
200934001 1502.19-00 Excess Losses 08/21/2009
200933039 408.03-00 Rollover Contributions 08/14/2009