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
201406008 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406007 851.02-00 Gross Income Requirement 02/07/2014
201406006 1362.01-03 Late Elections 02/07/2014
201406005 368.00-00 Definitions Relating to Corporate Reorganizations 02/07/2014
201406005 332.00-00 Complete Liquidation of Subsidiaries 02/07/2014
201406004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/07/2014
201406004 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/07/2014
201406003 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 02/07/2014
201406003 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406002 9100.00-00 Extension of Time for Making Certain Elections 02/07/2014
201406002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2014
201406001 61.00-00 Gross Income v. Not Gross Income 02/07/2014
201405034 9100.00-00 Extension of Time for Making Certain Elections 01/31/2014
201405034 408.00-00 Individual Retirement Accounts 01/31/2014
201405033 9100.00-00 Extension of Time for Making Certain Elections 01/31/2014
201405033 408.00-00 Individual Retirement Accounts 01/31/2014
201405032 408.00-00 Individual Retirement Accounts 01/31/2014
201405031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/31/2014
201405030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/31/2014
201405029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/31/2014
201405029 512.05-00 Advertising (See Also 0501.26-02) 01/31/2014
201405028 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/31/2014
201405027 501.07-00 Social Clubs 01/31/2014
201405026 501.07-00 Social Clubs 01/31/2014
201405025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/31/2014

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