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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 |
|---|---|---|---|
| 201637010 | 312.00-00 | Effect on Earnings and Profits (Decrease v. No Decrease) | 09/09/2016 |
| 201637010 | 316.09-03 | Earnings and Profits | 09/09/2016 |
| 201637009 | 108.01-00 | Exclusion From Gross Income | 09/09/2016 |
| 201637009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 09/09/2016 |
| 201637009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2016 |
| 201637008 | 108.01-00 | Exclusion From Gross Income | 09/09/2016 |
| 201637008 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 09/09/2016 |
| 201637008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2016 |
| 201637007 | 7704.03-00 | Qualifying Income | 09/09/2016 |
| 201637006 | 104.02-00 | Workmen's Compensation | 09/09/2016 |
| 201637005 | 953.00-00 | Insurance Income | 09/09/2016 |
| 201637005 | 954.02-00 | Foreign Personal Holding Company Income | 09/09/2016 |
| 201637004 | 7701.00-00 | Definitions | 09/09/2016 |
| 201637004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2016 |
| 201637003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/09/2016 |
| 201637003 | 9100.22-00 | Other | 09/09/2016 |
| 201637002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/09/2016 |
| 201637002 | 9100.22-00 | Other | 09/09/2016 |
| 201637001 | 6201.02-00 | Authority of Officers of Internal Revenue Service | 09/09/2016 |
| 201637000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/09/2016 |
| 201636050 | 408.03-00 | Rollover Contributions | 09/02/2016 |
| 201636049 | 408.03-00 | Rollover Contributions | 09/02/2016 |
| 201636048 | 4945.04-04 | Grants to Individuals | 09/02/2016 |
| 201636047 | 4945.04-04 | Grants to Individuals | 09/02/2016 |
| 201636046 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 09/02/2016 |
