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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编号 UILC 主题 发布日期
201625015 6011.06-01 Magnetic Media 06/17/2016
201625014 6532.01-00 Erroneous Refund Recovery 06/17/2016
201625013 355.01-01 Split-Off 06/17/2016
201625013 355.02-00 Non Pro Rata Distributions, etc. 06/17/2016
201625013 355.03-00 Active Business 06/17/2016
201625013 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2016
201625013 368.08-08 Transfers to Controlled Corporations 06/17/2016
201625012 355.01-01 Split-Off 06/17/2016
201625012 355.02-00 Non Pro Rata Distributions, etc. 06/17/2016
201625012 355.03-00 Active Business 06/17/2016
201625012 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2016
201625012 368.08-08 Transfers to Controlled Corporations 06/17/2016
201625011 167.03-00 Reasonable Allowance 06/17/2016
201625010 83.02-04 Revocability of Election 06/17/2016
201625009 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/17/2016
201625009 9100.22-00 Other 06/17/2016
201625008 83.02-04 Revocability of Election 06/17/2016
201625007 83.02-04 Revocability of Election 06/17/2016
201625006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/17/2016
201625006 9100.22-00 Other 06/17/2016
201625005 401.27-00 Medical, Etc. Benefits 06/17/2016
201625005 4976.01-00 Disqualified Benefits 06/17/2016
201625005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/17/2016
201625004 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/17/2016
201625004 501.09-03 Inurement 06/17/2016