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
201352002 2623.00-00 Taxable Amount in Case of Direct Skip 12/27/2013
201352002 2624.00-00 Valuation 12/27/2013
201352002 2653.00-00 Taxation of Multiple Skips 12/27/2013
201352001 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/27/2013
201352001 2613.00-00 Skip Person and Non-Skip Person 12/27/2013
201352001 2652.01-00 Transferor Defined 12/27/2013
201352001 2623.00-00 Taxable Amount in Case of Direct Skip 12/27/2013
201352001 2624.00-00 Valuation 12/27/2013
201352001 2653.00-00 Taxation of Multiple Skips 12/27/2013
201351032 414.00-00 Definitions and Special Rules 12/20/2013
201351032 414.09-00 Certain Employee Contributions 12/20/2013
201351031 408.03-00 Rollover Contributions 12/20/2013
201351030 414.00-00 Definitions and Special Rules 12/20/2013
201351030 414.09-00 Certain Employee Contributions 12/20/2013
201351029 501.03-30 Organizational and Operational Tests 12/20/2013
201351027 4945.00-00 Excise Taxes on Taxable Expenditures 12/20/2013
201351026 501.09-03 Inurement 12/20/2013
201351025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 12/20/2013
201351024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2013
201351023 9102.01-00 Revenue Procedures 12/20/2013
201351022 61.16-03 Lease v. Sale 12/20/2013
201351021 7453.00-00 Rules of Practice, Procedure, and Evidence 12/20/2013
201351020 165.00-00 Deductions For Losses 12/20/2013
201351020 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/20/2013
201351019 6511.09-00 Timeliness of Claim 12/20/2013

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