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.
寻求帮助
编号 UILC 主题 发布日期
201323009 9100.00-00 Extension of Time for Making Certain Elections 06/07/2013
201323008 9100.22-00 Other 06/07/2013
201323008 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 06/07/2013
201323007 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 06/07/2013
201323007 2033.01-00 Interest v. No Interest at Time of Death 06/07/2013
201323007 2035.01-00 Inclusion of Certain Property in Gross Estate 06/07/2013
201323007 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 06/07/2013
201323007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/07/2013
201323007 2038.01-01 Power to Change Beneficiaries or Their Shares 06/07/2013
201323006 61.00-00 Gross Income v. Not Gross Income 461.00-00|General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/07/2013
201323005 267.07-02 Deferral of Loss from Sale or Exchange Between Members 06/07/2013
201323004 817.00-00 Treatment of Variable Contracts 06/07/2013
201323003 817.00-00 Treatment of Variable Contracts 06/07/2013
201323002 817.00-00 Treatment of Variable Contracts 06/07/2013
201323001 817.00-00 Treatment of Variable Contracts 06/07/2013
201322054 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/31/2013
201322053 501.33-00 Private v. Public Interest Served 05/31/2013
201322053 501.35-00 "Exclusively" Test 05/31/2013
201322052 408.03-00 Rollover Contributions 05/31/2013
201322051 414.08-00 Church Plan 05/31/2013
201322050 412.06-00 Minimum Funding Waiver 05/31/2013
201322049 408.03-00 Rollover Contributions 05/31/2013
201322048 4945.04-04 Grants to Individuals 05/31/2013
201322047 4945.04-04 Grants to Individuals 05/31/2013
201322046 170.19-00 Other 05/31/2013

Official Adobe Website