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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
201417001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/25/2014
201417001 2601.03-01 Irrevocable Trusts 04/25/2014
201416014 408.03-00 Rollover Contributions 04/18/2014
201416013 408.03-00 Rollover Contributions 04/18/2014
201416012 408.03-00 Rollover Contributions 04/18/2014
201416011 501.42-00 Political Intervention by 501(c)(3) Exempt Organizations 04/18/2014
201416010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/18/2014
201416010 501.33-00 Private v. Public Interest Served 04/18/2014
201416010 501.36-04 Fund Raising (See also 0512.06-00) 04/18/2014
201416009 501.14-00 Credit Unions 04/18/2014
201416008 6227.05-00 Other Requests 04/18/2014
201416008 6227.05-00 Other Requests 04/18/2014
201416007 2056.13-00 Passed From Decedent v. Not Passed From Decedent 04/18/2014
201416006 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/18/2014
201416006 1031.05-00 Deferred Exchanges 04/18/2014
201416005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/18/2014
201416005 355.01-00 Spin-Off 04/18/2014
201416005 368.04-00 Assets for Control of Transferee (Type "D") 04/18/2014
201416004 1362.00-00 Election by Small Business Corporation 04/18/2014
201416004 1362.04-00 Inadvertent Terminations 04/18/2014
201416003 7704.03-00 Qualifying Income 04/18/2014
201416002 351.00-00 Transfer to Corporation Controlled by Transferor 04/18/2014
201416002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/18/2014
201416002 368.00-00 Definitions Relating to Corporate Reorganizations 04/18/2014
201416002 833.00-00 Treatment of Blue Cross Blue Shield Organizations 04/18/2014