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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.
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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 |
|---|---|---|---|
| 201611007 | 3121.01-00 | Wages | 03/11/2016 |
| 201611006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/11/2016 |
| 201611006 | 9100.22-00 | Other | 03/11/2016 |
| 201611005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/11/2016 |
| 201611005 | 9100.22-00 | Other | 03/11/2016 |
| 201611004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/11/2016 |
| 201611003 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 03/11/2016 |
| 201611003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/11/2016 |
| 201611003 | 401.27-00 | Medical, Etc. Benefits | 03/11/2016 |
| 201611002 | 642.03-00 | Charitable Deduction | 03/11/2016 |
| 201611002 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 03/11/2016 |
| 201611001 | 9100.22-00 | Other | 03/11/2016 |
| 201611000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/11/2016 |
| 201610026 | 501.03-30 | Organizational and Operational Tests | 03/04/2016 |
| 201610025 | 501.33-00 | Private v. Public Interest Served | 03/04/2016 |
| 201610024 | 408.03-00 | Rollover Contributions | 03/04/2016 |
| 201610023 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/04/2016 |
| 201610022 | 4945.04-04 | Grants to Individuals | 03/04/2016 |
| 201610021 | 9832.00-00 | Definitions for Chapter 100 | 03/04/2016 |
| 201610020 | 6501.08-17 | Form and Contents of Waiver | 03/04/2016 |
| 201610019 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 03/04/2016 |
| 201610018 | 6109.00-00 | Identifying Numbers | 03/04/2016 |
| 201610017 | 451.13-04 | Goods (1.451-5) | 03/04/2016 |
| 201610016 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/04/2016 |
| 201610015 | 163.08-00 | Registration-required Obligations | 03/04/2016 |
