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
201302005 1361.00-00 Definitions 01/11/2013
201302005 1361.03-02 Qualified Subchapter S Trusts 01/11/2013
201302004 1361.00-00 Definitions 01/11/2013
201302004 1361.03-02 Qualified Subchapter S Trusts 01/11/2013
201302003 2642.00-00 Inclusion Ratio 01/11/2013
201302003 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201302002 2642.00-00 Inclusion Ratio 01/11/2013
201302002 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201302001 2632.00-00 Special Rules for Allocation of GST Exemption 01/11/2013
201302001 9100.00-00 Extension of Time for Making Certain Elections 01/11/2013
201301021 501.32-00 Income Inures v. does Not Inure to Private Individual 01/04/2013
201301021 501.32-01 Distribution of Assets to Private Individuals 01/04/2013
201301021 501.33-00 Private v. Public Interest Served 01/04/2013
201301020 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301019 408.03-00 Rollover Contributions 01/04/2013
201301018 408.03-00 Rollover Contributions 01/04/2013
201301017 408.03-00 Rollover Contributions 01/04/2013
201301016 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/04/2013
201301015 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/04/2013
201301015 4941.04-00 Definition of Self-Dealing 01/04/2013
201301015 4946.01-00 Disqualified Person 01/04/2013
201301014 501.45-00 Requirements for Tax-Exemption as a Credit Counseling Organization � 501(q) 01/04/2013
201301013 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/04/2013
201301012 1362.01-03 Late Elections 01/04/2013
201301011 1362.01-00 Eligible v. Ineligible 01/04/2013

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