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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201652004 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/23/2016
201652004 4945.00-00 Excise Taxes on Taxable Expenditures 12/23/2016
201652003 1362.04-00 Inadvertent Terminations 12/23/2016
201652002 2702.01-01 Not a Qualified Interest 12/23/2016
201652002 2702.03-00 Definition of Qualified Interests 12/23/2016
201652001 115.00-00 Income of States, Municipalities, etc. 12/23/2016
201652000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2016
201651017 4945.04-04 Grants to Individuals 12/16/2016
201651016 501.33-00 Private v. Public Interest Served 12/16/2016
201651015 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 12/16/2016
201651015 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 12/16/2016
201651015 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 12/16/2016
201651015 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 12/16/2016
201651014 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/16/2016
201651014 446.11-04 Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 12/16/2016
201651013 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 12/16/2016
201651012 61.00-00 Gross Income v. Not Gross Income 12/16/2016
201651012 817.00-00 Treatment of Variable Contracts 12/16/2016
201651011 1502.21-00 Consolidated Net Operating Loss Deduction 12/16/2016
201651011 9100.22-00 Other 12/16/2016
201651010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/16/2016
201651010 355.01-00 Spin-Off 12/16/2016
201651010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/16/2016
201651009 7701.00-00 Definitions 12/16/2016
201651009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016