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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 |
|---|---|---|---|
| 201604001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 01/22/2016 |
| 201604001 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/22/2016 |
| 201604000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/22/2016 |
| 201603048 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603047 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2016 |
| 201603046 | 408.03-00 | Rollover Contributions | 01/15/2016 |
| 201603045 | 408.03-00 | Rollover Contributions | 01/15/2016 |
| 201603044 | 408.03-00 | Rollover Contributions | 01/15/2016 |
| 201603043 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/15/2016 |
| 201603042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603040 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2016 |
| 201603034 | 507.06-00 | Imposition of Tax | 01/15/2016 |
| 201603034 | 507.07-00 | Aggregate Tax Benefit | 01/15/2016 |
| 201603034 | 4940.02-01 | Gross Investment Income--Items Included | 01/15/2016 |
| 201603034 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/15/2016 |
| 201603034 | 4942.03-05 | Qualifying Distribution | 01/15/2016 |
| 201603033 | 501.03-02 | Foundations | 01/15/2016 |
| 201603033 | 507.06-00 | Imposition of Tax | 01/15/2016 |
| 201603033 | 507.07-00 | Aggregate Tax Benefit | 01/15/2016 |
