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
201638010 856.07-00 Treatment of Wholly Owned Subsidiaries 09/16/2016
201638010 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2016
201638008 9100.22-00 Other 09/16/2016
201638007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638005 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/16/2016
201638005 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2016
201638004 368.06-00 Change in Identity, etc. (Type "F") 09/16/2016
201638003 1362.01-00 Eligible v. Ineligible 09/16/2016
201638003 1362.01-01 Shareholder Consent 09/16/2016
201638003 1362.04-00 Inadvertent Terminations 09/16/2016
201638002 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/16/2016
201638001 9100.04-00 Section 168; MACRS 09/16/2016
201638000 6110.00-00 Index for Public Inspection of Written Determination 09/16/2016
201637019 408.03-00 Rollover Contributions 09/09/2016
201637018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/09/2016
201637017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637017 501.32-00 Income Inures v. does Not Inure to Private Individual 09/09/2016
201637016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637015 9999.00-00 Miscellaneous Issues 09/09/2016
201637014 9999.00-00 Miscellaneous Issues 09/09/2016
201637013 305.03-00 Distributions in Lieu of Money 09/09/2016
201637013 355.01-00 Spin-Off 09/09/2016