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
201406025 408.03-00 Rollover Contributions 02/07/2014
201406024 408.03-00 Rollover Contributions 02/07/2014
201406023 408.03-00 Rollover Contributions 02/07/2014
201406022 402.03-00 Foreign Situs Trust 02/07/2014
201406021 408.03-00 Rollover Contributions 02/07/2014
201406020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/07/2014
201406020 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/07/2014
201406020 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/07/2014
201406020 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/07/2014
201406019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/07/2014
201406019 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 02/07/2014
201406019 511.01-00 Organizations Subject to Tax 02/07/2014
201406018 501.17-00 Supplemental Unemployment Benefit Trusts 02/07/2014
201406017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406016 501.07-00 Social Clubs 02/07/2014
201406015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/07/2014
201406010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 02/07/2014
201406009 856.02-00 Investment Requirements 02/07/2014
201406008 2601.00-00 Tax On Generation Skipping Transfers 02/07/2014
201406008 2601.04-00 Transitional Rules 02/07/2014
201406008 2601.04-05 Cases of Mental Incompetency 02/07/2014

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