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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 |
|---|---|---|---|
| 201645000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/04/2016 |
| 201644024 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/28/2016 |
| 201644023 | 403.05-00 | Rollover Amounts | 10/28/2016 |
| 201644022 | 408.03-00 | Rollover Contributions | 10/28/2016 |
| 201644021 | 501.07-00 | Social Clubs | 10/28/2016 |
| 201644020 | 6503.00-00 | Suspension of Running of Period of Limitation (Suspended v. Not Suspended) | 10/28/2016 |
| 201644019 | 501.03-08 | Educational Organizations | 10/28/2016 |
| 201644019 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 10/28/2016 |
| 201644019 | 512.01-01 | Rents and Royalties | 10/28/2016 |
| 201644019 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/28/2016 |
| 201644018 | 1502.06-00 | Liability for Tax | 10/28/2016 |
| 201644018 | 312.09-00 | Allocation in Separations | 10/28/2016 |
| 201644018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/28/2016 |
| 201644018 | 355.07-00 | Continuity of Interest | 10/28/2016 |
| 201644018 | 368.08-06 | Business Enterprise Continuity | 10/28/2016 |
| 201644018 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 10/28/2016 |
| 201644017 | 83.02-04 | Revocability of Election | 10/28/2016 |
| 201644016 | 83.02-04 | Revocability of Election | 10/28/2016 |
| 201644015 | 83.02-04 | Revocability of Election | 10/28/2016 |
| 201644014 | 468A.00-00 | Special Rules for Decommissioning Cost | 10/28/2016 |
| 201644013 | 468A.00-00 | Special Rules for Decommissioning Cost | 10/28/2016 |
| 201644012 | 468A.04-02 | Revised Schedules | 10/28/2016 |
| 201644011 | 468A.04-02 | Revised Schedules | 10/28/2016 |
| 201644010 | 954.02-00 | Foreign Personal Holding Company Income | 10/28/2016 |
| 201644009 | 954.02-00 | Foreign Personal Holding Company Income | 10/28/2016 |
