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
200338013 6061.00-00 Signing of Returns and Other Documents 09/19/2003
200338013 6011.00-00 General Requirement of Return, Statement, or List 09/19/2003
200338012 9999.98-00 Not Able to Identify Under Present List 09/19/2003
200338011 83.03-01 Substantial Risk of Forfeiture 09/19/2003
200338010 83.03-01 Substantial Risk of Forfeiture 09/19/2003
200338009 61.43-01 Lease of Property 09/19/2003
200338009 9214.03-00 Railroad Car Leasing 09/19/2003
200338008 1362.02-03 Passive Investment Income 09/19/2003
200338007 1362.04-00 Inadvertent Terminations 09/19/2003
200338006 664.03-02 Charitable Remainder Unitrust 09/19/2003
200338005 2642.00-00 Inclusion Ratio 09/19/2003
200338004 148.01-00 Defined 09/19/2003
200338003 1362.01-03 Late Elections 09/19/2003
200338002 2632.01-00 Time and Manner of Allocation 09/19/2003
200338002 9100.00-00 Extension of Time for Making Certain Elections 09/19/2003
200338001 1031.05-00 Deferred Exchanges 09/19/2003
200337017 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/12/2003
200337016 414.09-00 Certain Employee Contributions 09/12/2003
200337015 411.00-00 Minimum Vesting Standards 09/12/2003
200337014 408.00-00 Individual Retirement Accounts 09/12/2003
200337013 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/12/2003
200337012 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/12/2003
200337012 2512.01-00 Valuation of Property in General 09/12/2003
200337011 3121.10-03 Past Audit 09/12/2003
200337010 457.01-00 Year of Inclusion in Gross Income 09/12/2003