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
201629001 1362.02-03 Passive Investment Income 07/15/2016
201629001 1362.04-00 Inadvertent Terminations 07/15/2016
201629000 6110.00-00 Index for Public Inspection of Written Determination 07/15/2016
201628024 408.03-00 Rollover Contributions 07/08/2016
201628023 4945.04-04 Grants to Individuals 07/08/2016
201628022 4942.03-07 Set-Asides 07/08/2016
201628021 856.07-00 Treatment of Wholly Owned Subsidiaries 07/08/2016
201628020 856.07-00 Treatment of Wholly Owned Subsidiaries 07/08/2016
201628019 1502.36-00 Unified Loss Rules 07/08/2016
201628019 9100.20-00 Section 1502; Election to File Consolidated Return 07/08/2016
201628018 2632.00-00 Special Rules for Allocation of GST Exemption 07/08/2016
201628018 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628017 9100.22-00 Other 07/08/2016
201628017 992.02-00 Election 07/08/2016
201628016 884.01-00 Branch Profits Tax 07/08/2016
201628016 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628015 565.00-00 Consent Dividends 07/08/2016
201628015 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628014 1362.04-00 Inadvertent Terminations 07/08/2016
201628013 2642.00-00 Inclusion Ratio 07/08/2016
201628012 7701.00-00 Definitions 07/08/2016
201628012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/08/2016
201628011 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/08/2016
201628011 9100.00-00 Extension of Time for Making Certain Elections 07/08/2016
201628010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/08/2016