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
201540010 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 10/02/2015
201540010 6511.03-03 Foreign Tax Credit 10/02/2015
201540009 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/02/2015
201540008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2015
201540008 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540007 468A.04-02 Revised Schedules 10/02/2015
201540006 2511.18-00 Renunciation of Testate or Intestate Share 10/02/2015
201540005 1361.05-00 Qualified Subchapter S Subsidiary 10/02/2015
201540005 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540004 817.00-00 Treatment of Variable Contracts 10/02/2015
201540004 817.08-04 Look-Through Diversification 10/02/2015
201540003 453.00-00 Installment Method (Available v. Not Available) 10/02/2015
201540003 453.06-06 Election Out 10/02/2015
201540002 9100.22-00 Other 10/02/2015
201540002 992.02-00 Election 10/02/2015
201540001 1502.13-00 Intercompany Transactions 10/02/2015
201540001 9100.22-00 Other 10/02/2015
201540000 6110.00-00 Index for Public Inspection of Written Determination 10/02/2015
201539036 402.08-00 Rollover Contributions 09/25/2015
201539035 4945.04-04 Grants to Individuals 09/25/2015
201539034 4945.04-04 Grants to Individuals 09/25/2015
201539033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/25/2015
201539031 7701.00-00 Definitions 09/25/2015