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
編號 201414001 UILC 9100.35-00 主題 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 發布日期 04/04/2014
編號 201414001 UILC 2010.04-00 主題 Portability Election under � 2010(c)(5)(A) 發布日期 04/04/2014
編號 201413013 UILC 7805.03-00 主題 Reversals of Regulations or Rulings With Retroactive Effect 發布日期 03/28/2014
編號 201413012 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 03/28/2014
編號 201413012 UILC 512.00-00 主題 Unrelated Business Taxable Income (Taxable v. Not Taxable) 發布日期 03/28/2014
編號 201413012 UILC 513.00-00 主題 Unrelated v. Not Unrelated Trade or Business 發布日期 03/28/2014
編號 201413011 UILC 6230.01-00 主題 Coordination with Deficiency Proceedings 發布日期 03/28/2014
編號 201413010 UILC 23.06.00-00 主題 DISCLOSURE OF INFORMATION: Summonses 發布日期 03/28/2014
編號 201413009 UILC 23.00.00-00 主題 DISCLOSURE OF INFORMATION 發布日期 03/28/2014
編號 201413008 UILC 6227.00-00 主題 Administrative Adjustments Requests 發布日期 03/28/2014
編號 201413007 UILC 6227.05-00 主題 Other Requests 發布日期 03/28/2014
編號 201413006 UILC 105.00-00 主題 Accident and Health Plans (Excluded v. Not Excluded) 發布日期 03/28/2014
編號 201413006 UILC 106.00-00 主題 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 發布日期 03/28/2014
編號 201413006 UILC 125.00-00 主題 Cafeteria Plans 發布日期 03/28/2014
編號 201413005 UILC 125.00-00 主題 Cafeteria Plans 發布日期 03/28/2014
編號 201413005 UILC 223.00-00 主題 Health Savings Accounts 發布日期 03/28/2014
編號 201413004 UILC 106.00-00 主題 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 發布日期 03/28/2014
編號 201413003 UILC 368.03-00 主題 Stock for Property (Type "C") 發布日期 03/28/2014
編號 201413003 UILC 368.08-06 主題 Business Enterprise Continuity 發布日期 03/28/2014
編號 201413002 UILC 1382.00-00 主題 Taxable Income of Cooperatives 發布日期 03/28/2014
編號 201413001 UILC 482.11-13 主題 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 發布日期 03/28/2014
編號 201413001 UILC 9100.22-00 主題 Other 發布日期 03/28/2014
編號 201412022 UILC 501.03-30 主題 Organizational and Operational Tests 發布日期 03/21/2014
編號 201412021 UILC 408.03-00 主題 Rollover Contributions 發布日期 03/21/2014
編號 201412020 UILC 408.03-00 主題 Rollover Contributions 發布日期 03/21/2014