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
201148006 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2011
201148005 145.00-00 Qualified 501(c)(3) Bonds 12/02/2011
201148004 351.06-00 Sale v. Contribution 12/02/2011
201148004 368.00-00 Definitions Relating to Corporate Reorganizations 12/02/2011
201148004 368.01-00 Statutory Merger or Consolidation (Type "A") 12/02/2011
201148004 368.06-00 Change in Identity, etc. (Type "F") 12/02/2011
201148003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/02/2011
201148003 61.30-03 Anticipatory Assignment of Income 12/02/2011
201148002 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2011
201148001 2056.07-00 Qualified Terminable Interest Property 12/02/2011
201148001 2601.00-00 Tax On Generation Skipping Transfers 12/02/2011
201147039 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 11/25/2011
201147038 401.11-00 Commencement of Benefits Under Qualified Trusts 11/25/2011
201147037 4945.04-04 Grants to Individuals 11/25/2011
201147036 4945.04-04 Grants to Individuals 11/25/2011
201147035 512.01-01 Rents and Royalties 11/25/2011
201147035 513.04-00 Sales and Service to Public 11/25/2011
201147035 514.00-00 Unrelated Debt-Financed Income 11/25/2011
201147034 501.32-00 Income Inures v. does Not Inure to Private Individual 11/25/2011
201147034 501.06-01 Performance of Particular Services for Members 11/25/2011
201147033 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 11/25/2011
201147032 4980A.00-00 Tax on Excess Distributions from Qualified Retirement Plans 11/25/2011
201147031 412.00-00 Minimum Funding Standards 11/25/2011
201147030 6501.06-00 Return Not Filed--Exception to Period of Limitations 11/25/2011
201147029 61.00-00 Gross Income v. Not Gross Income 11/25/2011

Official Adobe Website