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
编号 201420028 UILC 414.08-00 主题 Church Plan 发布日期 05/16/2014
编号 201420027 UILC 408.03-00 主题 Rollover Contributions 发布日期 05/16/2014
编号 201420026 UILC 402.08-00 主题 Rollover Contributions 发布日期 05/16/2014
编号 201420025 UILC 402.00-00 主题 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 发布日期 05/16/2014
编号 201420025 UILC 408.03-00 主题 Rollover Contributions 发布日期 05/16/2014
编号 201420024 UILC 408.03-00 主题 Rollover Contributions 发布日期 05/16/2014
编号 201420023 UILC 4943.03-00 主题 Definition of Excess Business Holdings 发布日期 05/16/2014
编号 201420022 UILC 4945.04-04 主题 Grants to Individuals 发布日期 05/16/2014
编号 201420021 UILC 501.06-00 主题 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 发布日期 05/16/2014
编号 201420020 UILC 501.03-00 主题 Religious, Charitable, etc., Institutions and Community Chest 发布日期 05/16/2014
编号 201420020 UILC 501.03-20 主题 Religious Organizations 发布日期 05/16/2014
编号 201420019 UILC 6044.01-00 主题 Exemption for Consumer Cooperatives 发布日期 05/16/2014
编号 201420018 UILC 6229.00-00 主题 Period of Limitations for Making Assessments 发布日期 05/16/2014
编号 201420017 UILC 956.00-00 主题 Investment of Earnings in U.S. Property 发布日期 05/16/2014
编号 201420016 UILC 54F.00-00 主题 Qualified School Construction Bonds 发布日期 05/16/2014
编号 201420015 UILC 9100.17-00 主题 Section 911; Citizens or Residents of the United States Living Abroad 发布日期 05/16/2014
编号 201420014 UILC 7701.00-00 主题 Definitions 发布日期 05/16/2014
编号 201420014 UILC 9100.31-00 主题 Reg. 301.7701-3 Classification of Certain Business Entities 发布日期 05/16/2014
编号 201420013 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/16/2014
编号 201420012 UILC 7704.03-00 主题 Qualifying Income 发布日期 05/16/2014
编号 201420011 UILC 7701.03-06 主题 Liquidating Trusts 发布日期 05/16/2014
编号 201420010 UILC 664.00-00 主题 Charitable Remainder Trusts 发布日期 05/16/2014
编号 201420009 UILC 108.00-00 主题 Income From Discharge of Indebtedness 发布日期 05/16/2014
编号 201420009 UILC 108.01-00 主题 Exclusion From Gross Income 发布日期 05/16/2014
编号 201420009 UILC 108.02-00 主题 Reduction of Tax Attributes 发布日期 05/16/2014