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
201432005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 08/08/2014
201432005 2041.03-00 General Power v. Not a General Power 08/08/2014
201432005 2501.01-00 Gift v. Not a Gift 08/08/2014
201432005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/08/2014
201432005 2601.03-01 Irrevocable Trusts 08/08/2014
201432004 2642.00-00 Inclusion Ratio 08/08/2014
201432004 9100.00-00 Extension of Time for Making Certain Elections 08/08/2014
201432003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/08/2014
201432002 367.00-00 Foreign Corporations 08/08/2014
201432001 1362.04-00 Inadvertent Terminations 08/08/2014
201432000 6110.00-00 Index for Public Inspection of Written Determination 08/08/2014
201431038 9100.00-00 Extension of Time for Making Certain Elections 08/01/2014
201431038 408.00-00 Individual Retirement Accounts 08/01/2014
201431037 402.06-00 Amounts Distributed or Made Available to Beneficiary 08/01/2014
201431036 408.03-00 Rollover Contributions 08/01/2014
201431035 408.03-00 Rollover Contributions 08/01/2014
201431034 401.06-01 In General 08/01/2014
201431033 4945.04-04 Grants to Individuals 08/01/2014
201431032 501.33-00 Private v. Public Interest Served 08/01/2014
201431032 501.35-00 "Exclusively" Test 08/01/2014
201431032 501.36-00 Business Activities 08/01/2014
201431032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/01/2014
201431031 501.12-00 Local Benevolent Life Insurance Associations, etc. 08/01/2014
201431031 501.12-02 Mutual or Cooperative Telephone Companies 08/01/2014
201431030 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 08/01/2014