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
201423003 9100.22-00 Other 06/06/2014
201423002 1295.02-02 Retroactive Elections 06/06/2014
201423001 861.09-00 Allocation and Apportionment of Interest Expense (In General) 06/06/2014
201423001 861.09-06 Asset Method of Apportionment 06/06/2014
201423001 861.09-07 Fair Market Value Method 06/06/2014
201423000 6110.00-00 Index for Public Inspection of Written Determination 06/06/2014
201422033 9300.99-02 Consumer Credit Counseling 05/30/2014
201422032 408.03-00 Rollover Contributions 05/30/2014
201422031 401.06-01 In General 05/30/2014
201422030 401.06-01 In General 05/30/2014
201422029 401.06-01 In General 05/30/2014
201422028 401.06-01 In General 05/30/2014
201422027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/30/2014
201422027 512.01-02 Rent v. Ordinary Business Profits 05/30/2014
201422027 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/30/2014
201422027 514.00-00 Unrelated Debt-Financed Income 05/30/2014
201422027 4943.00-00 Excise Taxes on Excess Business Holdings 05/30/2014
201422027 4943.04-03 Business Enterprise 05/30/2014
201422026 4945.04-04 Grants to Individuals 05/30/2014
201422025 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/30/2014
201422025 501.09-04 Membership 05/30/2014
201422024 59.00-00 Other Definitions and Special Rules 05/30/2014
201422024 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014
201422023 59.00-00 Other Definitions and Special Rules 05/30/2014
201422023 9100.00-00 Extension of Time for Making Certain Elections 05/30/2014