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
201548005 9100.04-00 Section 168; MACRS 11/27/2015
201548004 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/27/2015
201548004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/27/2015
201548003 165.06-03 Other 11/27/2015
201548002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 11/27/2015
201548002 2642.00-00 Inclusion Ratio 11/27/2015
201548002 9100.00-00 Extension of Time for Making Certain Elections 11/27/2015
201548001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 11/27/2015
201548001 2642.00-00 Inclusion Ratio 11/27/2015
201548001 9100.00-00 Extension of Time for Making Certain Elections 11/27/2015
201548000 6110.00-00 Index for Public Inspection of Written Determination 11/27/2015
201547012 408.03-00 Rollover Contributions 11/20/2015
201547011 408.03-00 Rollover Contributions 11/20/2015
201547010 408.03-00 Rollover Contributions 11/20/2015
201547009 402.08-00 Rollover Contributions 11/20/2015
201547008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/20/2015
201547007 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 11/20/2015
201547006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2015
201547005 6334.00-00 Property Exempt From Levy 11/20/2015
201547004 1234.00-00 Option to Buy or Sell 11/20/2015
201547004 1234.03-00 Sale v. Option 11/20/2015
201547004 446.01-00 Clearly v. Not Clearly Reflecting Income 11/20/2015
201547004 481.00-00 Adjustments Required by Changes in Method of Accounting 11/20/2015
201547003 351.13-00 Investment Company Exception 11/20/2015
201547003 721.00-00 Nonrecognition of Gain or Loss on Contributions 11/20/2015