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
201444015 9100.22-00 Other 10/31/2014
201444014 1362.01-03 Late Elections 10/31/2014
201444013 42.00-00 Low-Income Housing Credit 10/31/2014
201444013 9100.01-00 Section 42; Low-Income Housing Credit 10/31/2014
201444012 1362.04-00 Inadvertent Terminations 10/31/2014
201444011 1362.04-00 Inadvertent Terminations 10/31/2014
201444010 1362.04-00 Inadvertent Terminations 10/31/2014
201444009 1362.04-00 Inadvertent Terminations 10/31/2014
201444008 1362.04-00 Inadvertent Terminations 10/31/2014
201444007 1362.00-00 Election by Small Business Corporation 10/31/2014
201444007 1362.02-00 Termination of Election 10/31/2014
201444007 1362.02-02 Ceases to be Small Business Corporation 10/31/2014
201444007 302.00-00 Distributions in Redemption of Stock 10/31/2014
201444006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444006 2041.03-00 General Power v. Not a General Power 10/31/2014
201444005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444005 2041.03-00 General Power v. Not a General Power 10/31/2014
201444004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444004 2041.03-00 General Power v. Not a General Power 10/31/2014
201444003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444003 2041.03-00 General Power v. Not a General Power 10/31/2014
201444002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/31/2014
201444002 2041.03-00 General Power v. Not a General Power 10/31/2014
201444001 6041.00-00 Information at Source 10/31/2014
201444001 61.02-00 Return of Capital v. Income 10/31/2014