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
201604005 1362.00-00 Election by Small Business Corporation 01/22/2016
201604005 1362.04-00 Inadvertent Terminations 01/22/2016
201604004 1362.04-00 Inadvertent Terminations 01/22/2016
201604003 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 01/22/2016
201604002 1295.02-02 Retroactive Elections 01/22/2016
201604001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/22/2016
201604001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/22/2016
201604001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/22/2016
201604001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/22/2016
201604001 2601.00-00 Tax On Generation Skipping Transfers 01/22/2016
201604000 6110.00-00 Index for Public Inspection of Written Determination 01/22/2016
201603048 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603047 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603046 408.03-00 Rollover Contributions 01/15/2016
201603045 408.03-00 Rollover Contributions 01/15/2016
201603044 408.03-00 Rollover Contributions 01/15/2016
201603043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/15/2016
201603042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016