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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 |
|---|---|---|---|
| 201627006 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/01/2016 |
| 201627005 | 4942.03-07 | Set-Asides | 07/01/2016 |
| 201627004 | 4945.04-04 | Grants to Individuals | 07/01/2016 |
| 201627003 | 4945.04-04 | Grants to Individuals | 07/01/2016 |
| 201627002 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/01/2016 |
| 201627001 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 07/01/2016 |
| 201627001 | 357.02-02 | Exceptions | 07/01/2016 |
| 201627001 | 361.02-00 | Distributions | 07/01/2016 |
| 201627001 | 361.02-02 | Certain Transfers to Creditors | 07/01/2016 |
| 201627001 | 368.09-00 | Plan of Reorganization | 07/01/2016 |
| 201627000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/01/2016 |
| 201626029 | 408.03-00 | Rollover Contributions | 06/24/2016 |
| 201626028 | 4945.04-04 | Grants to Individuals | 06/24/2016 |
| 201626027 | 4945.04-04 | Grants to Individuals | 06/24/2016 |
| 201626026 | 4945.04-04 | Grants to Individuals | 06/24/2016 |
| 201626025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/24/2016 |
| 201626024 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 06/24/2016 |
| 201626024 | 199.03-05 | Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition | 06/24/2016 |
| 201626023 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 06/24/2016 |
| 201626022 | 2010.03-01 | Deceased Spousal Unused Exclusion Amount | 06/24/2016 |
| 201626022 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/24/2016 |
| 201626021 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 06/24/2016 |
| 201626021 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 06/24/2016 |
| 201626020 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/24/2016 |
| 201626020 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/24/2016 |
