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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Número UILC Asunto Fecha de publicación
201611007 3121.01-00 Wages 03/11/2016
201611006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/11/2016
201611006 9100.22-00 Other 03/11/2016
201611005 1502.21-00 Consolidated Net Operating Loss Deduction 03/11/2016
201611005 9100.22-00 Other 03/11/2016
201611004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611003 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/11/2016
201611003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/11/2016
201611003 401.27-00 Medical, Etc. Benefits 03/11/2016
201611002 642.03-00 Charitable Deduction 03/11/2016
201611002 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/11/2016
201611001 9100.22-00 Other 03/11/2016
201611000 6110.00-00 Index for Public Inspection of Written Determination 03/11/2016
201610026 501.03-30 Organizational and Operational Tests 03/04/2016
201610025 501.33-00 Private v. Public Interest Served 03/04/2016
201610024 408.03-00 Rollover Contributions 03/04/2016
201610023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/04/2016
201610022 4945.04-04 Grants to Individuals 03/04/2016
201610021 9832.00-00 Definitions for Chapter 100 03/04/2016
201610020 6501.08-17 Form and Contents of Waiver 03/04/2016
201610019 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 03/04/2016
201610018 6109.00-00 Identifying Numbers 03/04/2016
201610017 451.13-04 Goods (1.451-5) 03/04/2016
201610016 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610015 163.08-00 Registration-required Obligations 03/04/2016