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
201549003 1362.04-00 Inadvertent Terminations 12/04/2015
201549002 1361.03-03 Electing Small Business Trusts 12/04/2015
201549002 1362.04-00 Inadvertent Terminations 12/04/2015
201549001 1361.03-02 Qualified Subchapter S Trusts 12/04/2015
201549001 1361.03-03 Electing Small Business Trusts 12/04/2015
201549001 1361.05-00 Qualified Subchapter S Subsidiary 12/04/2015
201549001 1362.04-00 Inadvertent Terminations 12/04/2015
201549000 6110.00-00 Index for Public Inspection of Written Determination 12/04/2015
201548027 408.03-00 Rollover Contributions 11/27/2015
201548026 408.03-00 Rollover Contributions 11/27/2015
201548025 501.32-00 Income Inures v. does Not Inure to Private Individual 11/27/2015
201548025 501.32-01 Distribution of Assets to Private Individuals 11/27/2015
201548025 501.33-00 Private v. Public Interest Served 11/27/2015
201548024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/27/2015
201548023 4945.04-04 Grants to Individuals 11/27/2015
201548022 4945.04-04 Grants to Individuals 11/27/2015
201548021 501.32-00 Income Inures v. does Not Inure to Private Individual 11/27/2015
201548021 501.33-00 Private v. Public Interest Served 11/27/2015
201548020 501.04-07 Homeowners Association 11/27/2015
201548019 6611.00-00 Interest on Overpayments (Interest v. No Interest) 11/27/2015
201548018 1295.02-02 Retroactive Elections 11/27/2015
201548017 167.22-01 Normalization Rules 11/27/2015
201548016 1502.75-00 Filing Requirements 11/27/2015
201548016 9100.20-00 Section 1502; Election to File Consolidated Return 11/27/2015
201548015 1362.04-00 Inadvertent Terminations 11/27/2015