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
201403025 402.08-00 Rollover Contributions 01/17/2014
201403024 408.03-00 Rollover Contributions 01/17/2014
201403023 408.03-00 Rollover Contributions 01/17/2014
201403022 408.03-00 Rollover Contributions 01/17/2014
201403021 408.03-00 Rollover Contributions 01/17/2014
201403020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/17/2014
201403020 501.04-03 Political Activities Organizations 01/17/2014
201403019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/17/2014
201403019 501.04-03 Political Activities Organizations 01/17/2014
201403018 501.32-00 Income Inures v. does Not Inure to Private Individual 01/17/2014
201403018 501.32-01 Distribution of Assets to Private Individuals 01/17/2014
201403017 501.36-01 Section 501(c)(3) Organizations 01/17/2014
201403017 501.33-00 Private v. Public Interest Served 01/17/2014
201403016 170.19-00 Other 01/17/2014
201403015 481.00-00 Adjustments Required by Changes in Method of Accounting 01/17/2014
201403014 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/17/2014
201403014 4052.00-00 Definition and Special Rules 01/17/2014
201403013 7701.00-00 Definitions 01/17/2014
201403013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/17/2014
201403012 6166.52-00 Acceleration of Estate Tax Payable in Installments 01/17/2014
201403012 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 01/17/2014
201403012 6166.02-00 Acceleration of Payments 01/17/2014
201403012 6166.00-00 Extension of Time to Pay Estate Tax 01/17/2014
201403011 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 01/17/2014
201403011 9100.02-05 Development Expenditures 01/17/2014

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