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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Номер UILC Тема Дата публикации
201606001 2642.00-00 Inclusion Ratio 02/05/2016
201606001 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606000 201606000 Index For Public Inspection of Written Determination Release Date 2/5/2016 02/05/2016
201605021 501.07-00 Social Clubs 01/29/2016
201605021 501.07-01 Profit v. Not for Profit 01/29/2016
201605021 501.07-05 Business with Nonmembers 01/29/2016
201605020 501.06-01 Performance of Particular Services for Members 01/29/2016
201605019 501.13-00 Cemetery Companies 01/29/2016
201605018 1502.21-00 Consolidated Net Operating Loss Deduction 01/29/2016
201605018 172.01-01 Allowance Only to Same Taxpayer (Libson Shops) 01/29/2016
201605017 1031.01-00 Property Held For Productive Use or Investment 01/29/2016
201605016 355.01-00 Spin-Off 01/29/2016
201605016 355.03-00 Active Business 01/29/2016
201605016 355.05-01 Distribution of Control 01/29/2016
201605015 3121.01-00 Wages 01/29/2016
201605015 3306.03-00 Employment 01/29/2016
201605015 3401.01-00 Wages Subject to Withholding 01/29/2016
201605015 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/29/2016
201605015 501.09-01 Permissible Benefits 01/29/2016
201605015 501.09-03 Inurement 01/29/2016
201605015 6051.00-00 Receipts for Employees 01/29/2016
201605014 1502.13-00 Intercompany Transactions 01/29/2016
201605014 9100.22-00 Other 01/29/2016
201605013 1502.13-01 Stock of Members 01/29/2016
201605012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/29/2016