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
201513001 6227.00-00 Administrative Adjustments Requests 03/27/2015
201513000 6110.00-00 Index for Public Inspection of Written Determination 03/27/2015
201512006 419.00-00 Treatment of Funded Welfare Benefit Plans 03/20/2015
201512006 419A.00-00 Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00 et. seq.) 03/20/2015
201512006 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/20/2015
201512006 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/20/2015
201512006 7701.00-00 Definitions 03/20/2015
201512005 4945.04-04 Grants to Individuals 03/20/2015
201512004 509.02-02 Supporting Organizations 03/20/2015
201512003 4945.04-04 Grants to Individuals 03/20/2015
201512002 4942.03-07 Set-Asides 03/20/2015
201512001 332.00-00 Complete Liquidation of Subsidiaries 03/20/2015
201512001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/20/2015
201512001 355.01-00 Spin-Off 03/20/2015
201512001 355.01-01 Split-Off 03/20/2015
201512001 368.00-00 Definitions Relating to Corporate Reorganizations 03/20/2015
201512001 368.04-00 Assets for Control of Transferee (Type "D") 03/20/2015
201512000 6110.00-00 Index for Public Inspection of Written Determination 03/20/2015
201511044 420.00-00 Transfers to Retiree Health 03/13/2015
201511043 412.06-00 Minimum Funding Waiver 03/13/2015
201511042 412.06-00 Minimum Funding Waiver 03/13/2015
201511041 412.00-00 Minimum Funding Standards 03/13/2015
201511040 412.00-00 Minimum Funding Standards 03/13/2015
201511039 409.01-00 Tax Credit Employee Stock Ownership Plan Defined 03/13/2015
201511039 415.02-02 Participant's Compensation 03/13/2015

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