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
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201611019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2016
201611018 7701.00-00 Definitions 03/11/2016
201611018 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611017 7704.03-00 Qualifying Income 03/11/2016
201611016 338.01-02 Time in which Election must be made 03/11/2016
201611016 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/11/2016
201611015 368.06-00 Change in Identity, etc. (Type "F") 03/11/2016
201611014 2642.00-00 Inclusion Ratio 03/11/2016
201611014 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611013 7701.00-00 Definitions 03/11/2016
201611013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611012 7701.00-00 Definitions 03/11/2016
201611012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611011 48.00-00 Energy Credit; Reforestation Credit 03/11/2016
201611010 1362.01-00 Eligible v. Ineligible 03/11/2016
201611010 1362.01-03 Late Elections 03/11/2016
201611010 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611009 2642.00-00 Inclusion Ratio 03/11/2016
201611009 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/11/2016
201611008 754.02-00 Timeliness of Election 03/11/2016
201611008 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016