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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編號 UILC 主題 發布日期
201514007 1502.75-00 Filing Requirements 04/03/2015
201514007 9100.20-00 Section 1502; Election to File Consolidated Return 04/03/2015
201514006 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 04/03/2015
201514005 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 04/03/2015
201514004 45.00-00 Electricity Produced from Certain Renewable Sources 04/03/2015
201514003 7701.01-00 Associations v. Corporations 04/03/2015
201514003 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/03/2015
201514002 754.02-00 Timeliness of Election 04/03/2015
201514002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/03/2015
201514001 6045.03-06 Persons Required to Report 04/03/2015
201514001 6045.05-00 Barter Exchanges 04/03/2015
201514000 6110.00-00 Index for Public Inspection of Written Determination 04/03/2015
201513008 412.06-00 Minimum Funding Waiver 03/27/2015
201513007 412.06-00 Minimum Funding Waiver 03/27/2015
201513006 412.06-00 Minimum Funding Waiver 03/27/2015
201513005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/27/2015
201513005 507.00-00 Termination of Private Foundation Status 03/27/2015
201513005 4941.04-00 Definition of Self-Dealing 03/27/2015
201513005 4942.03-05 Qualifying Distribution 03/27/2015
201513005 4944.05-00 Definitions 03/27/2015
201513005 4945.04-05 Grants to Organizations 03/27/2015
201513005 4945.04-06 Expenditure Responsibility 03/27/2015
201513004 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 03/27/2015
201513003 162.21-01 Fines and Penalties 03/27/2015
201513002 6702.01-00 What Constitutes 03/27/2015

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