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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编号 UILC 主题 发布日期
201309011 817.00-00 Treatment of Variable Contracts 03/01/2013
201309010 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309010 6050I.01-00 Compliance 03/01/2013
201309009 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309009 6050I.01-00 Compliance 03/01/2013
201309008 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309008 6050I.01-00 Compliance 03/01/2013
201309007 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309007 6050I.01-00 Compliance 03/01/2013
201309006 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309006 6050I.01-00 Compliance 03/01/2013
201309005 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309005 6050I.01-00 Compliance 03/01/2013
201309004 164.00-00 Taxes 03/01/2013
201309003 1361.01-04 More than One Class of Stock 03/01/2013
201309002 9100.00-00 Extension of Time for Making Certain Elections 03/01/2013
201309002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/01/2013
201309001 9100.22-00 Other 03/01/2013
201309001 9114.03-06 Canada 03/01/2013
201308037 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/22/2013
201308036 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/22/2013
201308035 408.03-00 Rollover Contributions 02/22/2013
201308034 408.03-00 Rollover Contributions 02/22/2013
201308033 414.08-00 Church Plan 02/22/2013
201308032 501.32-00 Income Inures v. does Not Inure to Private Individual 02/22/2013

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