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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
201440001 9100.00-00 Extension of Time for Making Certain Elections 10/03/2014
201440000 6110.00-00 Index for Public Inspection of Written Determination 10/03/2014
201439006 408A.00-00 Roth IRA 09/26/2014
201439006 9100.00-00 Extension of Time for Making Certain Elections 09/26/2014
201439005 408.03-00 Rollover Contributions 09/26/2014
201439004 408.03-00 Rollover Contributions 09/26/2014
201439003 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 09/26/2014
201439002 6229.00-00 Period of Limitations for Making Assessments 09/26/2014
201439001 263A.03-01 Direct Costs 09/26/2014
201439001 263A.04-00 Allocation Methods 09/26/2014
201439001 263A.04-05 Simplified Production Method 09/26/2014
201439000 6110.00-00 Index for Public Inspection of Written Determination 09/26/2014
201438036 402.08-00 Rollover Contributions 09/19/2014
201438035 408.03-00 Rollover Contributions 09/19/2014
201438034 501.03-05 Corporations 09/19/2014
201438033 507.01-00 Termination Under Section 507(a)(1) 09/19/2014
201438033 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 09/19/2014
201438033 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/19/2014
201438033 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/19/2014
201438033 4943.00-00 Excise Taxes on Excess Business Holdings 09/19/2014
201438032 170.09-02 Religious, Charitable, Etc. Organizations 09/19/2014
201438032 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 09/19/2014
201438031 4945.04-04 Grants to Individuals 09/19/2014
201438030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/19/2014
201438030 501.33-00 Private v. Public Interest Served 09/19/2014