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
201620006 911.11-03 Reelection 05/13/2016
201620005 7701.00-00 Definitions 05/13/2016
201620005 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620004 7701.00-00 Definitions 05/13/2016
201620004 7701.03-00 Association v. Trust 05/13/2016
201620004 7701.03-06 Liquidating Trusts 05/13/2016
201620003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620003 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620002 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620001 856.00-00 Definition of Real Estate Investment Trust 05/13/2016
201620001 856.01-00 Income Requirements 05/13/2016
201620000 6110.00-00 Index for Public Inspection of Written Determination 05/13/2016
201619016 412.00-00 Minimum Funding Standards 05/06/2016
201619015 408.03-00 Rollover Contributions 05/06/2016
201619014 4945.04-04 Grants to Individuals 05/06/2016
201619013 4945.04-04 Grants to Individuals 05/06/2016
201619012 4945.04-04 Grants to Individuals 05/06/2016
201619011 4945.04-04 Grants to Individuals 05/06/2016
201619010 501.03-19 Public Recreation Facilities and Athletic Organizations 05/06/2016
201619010 501.03-30 Organizational and Operational Tests 05/06/2016
201619010 501.03-08 Educational Organizations 05/06/2016
201619010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2016