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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201646005 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/10/2016 |
| 201646004 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/10/2016 |
| 201646004 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 11/10/2016 |
| 201646004 | 199.03-09 | Derived from a Qualified Film | 11/10/2016 |
| 201646003 | 163.00-00 | Interest | 11/10/2016 |
| 201646003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2016 |
| 201646002 | 1362.04-00 | Inadvertent Terminations | 11/10/2016 |
| 201646001 | 168.36-00 | Additional First Year Depreciation | 11/10/2016 |
| 201646000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/10/2016 |
| 201645053 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2016 |
| 201645025 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/04/2016 |
| 201645024 | 408.03-00 | Rollover Contributions | 11/04/2016 |
| 201645023 | 408.03-00 | Rollover Contributions | 11/04/2016 |
| 201645022 | 408.03-00 | Rollover Contributions | 11/04/2016 |
| 201645021 | 408.03-00 | Rollover Contributions | 11/04/2016 |
| 201645020 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/04/2016 |
| 201645019 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 11/04/2016 |
| 201645018 | 4945.04-04 | Grants to Individuals | 11/04/2016 |
| 201645017 | 501.36-00 | Business Activities | 11/04/2016 |
| 201645016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2016 |
| 201645014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2016 |
| 201645013 | 7605.01-00 | Restrictions on Examination of Taxpayer | 11/04/2016 |
| 201645012 | 409A.00-00 | Nonqualified Deferred Compensation | 11/04/2016 |
| 201645011 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 11/04/2016 |
| 201645010 | 807.03-03 | Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate | 11/04/2016 |
