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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Number UILC Subject Release Date
201431002 130.01-00 Qualified Funding Asset 08/01/2014
201431002 351.00-00 Transfer to Corporation Controlled by Transferor 08/01/2014
201431002 357.02-02 Exceptions 08/01/2014
201431002 6041.00-00 Information at Source 08/01/2014
201431001 42.00-00 Low-Income Housing Credit 08/01/2014
201431001 9100.01-00 Section 42; Low-Income Housing Credit 08/01/2014
201431000 6110.00-00 Index for Public Inspection of Written Determination 08/01/2014
201430030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/25/2014
201430029 408.03-00 Rollover Contributions 07/25/2014
201430028 402.03-00 Foreign Situs Trust 07/25/2014
201430027 408.03-00 Rollover Contributions 07/25/2014
201430026 408.03-00 Rollover Contributions 07/25/2014
201430025 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/25/2014
201430024 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/25/2014
201430023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/25/2014
201430022 401.06-01 In General 07/25/2014
201430022 408.03-00 Rollover Contributions 07/25/2014
201430022 691.00-00 Recipients of Income in Respect of Decedents 07/25/2014
201430021 408.08-00 Tax Treatment of Accounts and Annuities 07/25/2014
201430021 4973.02-00 Excess Contributions 07/25/2014
201430020 408.03-00 Rollover Contributions 07/25/2014
201430019 501.07-04 Automobile Clubs 07/25/2014
201430019 501.07-05 Business with Nonmembers 07/25/2014
201430018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/25/2014
201430018 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/25/2014