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
201640012 9413.03-02 Interest Expense Allocation/Apportionment 09/30/2016
201640011 754.02-00 Timeliness of Election 09/30/2016
201640011 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640010 38.00-00 General Business Credit 09/30/2016
201640010 50.00-00 Special Rules for Computing Investment Credit 09/30/2016
201640009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/30/2016
201640009 9100.22-00 Other 09/30/2016
201640008 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 09/30/2016
201640007 857.02-03 Income from Prohibited Transactions 09/30/2016
201640006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/30/2016
201640006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640005 167.22-01 Normalization Rules 09/30/2016
201640004 2010.00-00 Unified Credit Against Estate Tax 09/30/2016
201640004 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640003 9100.22-00 Other 09/30/2016
201640003 992.02-00 Election 09/30/2016
201640002 856.07-00 Treatment of Wholly Owned Subsidiaries 09/30/2016
201640002 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640001 1362.04-00 Inadvertent Terminations 09/30/2016
201640000 6110.00-00 Index for Public Inspection of Written Determination 09/30/2016
201639024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/23/2016
201639023 408.03-00 Rollover Contributions 09/23/2016
201639022 408.03-00 Rollover Contributions 09/23/2016
201639021 408.03-00 Rollover Contributions 09/23/2016
201639020 408.03-00 Rollover Contributions 09/23/2016