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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.
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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 201607006 | 7701.00-00 | Definitions | 02/12/2016 |
| 201607006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2016 |
| 201607005 | 9100.05-00 | Section 266; Carrying Charges | 02/12/2016 |
| 201607004 | 136.00-00 | Energy Conservation Subsidies Provided by Public Utilities | 02/12/2016 |
| 201607004 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 02/12/2016 |
| 201607004 | 61.00-00 | Gross Income v. Not Gross Income | 02/12/2016 |
| 201607003 | 305.03-00 | Distributions in Lieu of Money | 02/12/2016 |
| 201607003 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/12/2016 |
| 201607003 | 355.01-00 | Spin-Off | 02/12/2016 |
| 201607003 | 355.03-00 | Active Business | 02/12/2016 |
| 201607003 | 361.02-00 | Distributions | 02/12/2016 |
| 201607003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/12/2016 |
| 201607002 | 7701.00-00 | Definitions | 02/12/2016 |
| 201607002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2016 |
| 201607001 | 1361.01-04 | More than One Class of Stock | 02/12/2016 |
| 201607000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/12/2016 |
| 201606033 | 4942.03-07 | Set-Asides | 02/05/2016 |
| 201606032 | 408.03-00 | Rollover Contributions | 02/05/2016 |
| 201606031 | 4945.04-04 | Grants to Individuals | 02/05/2016 |
| 201606030 | 501.03-02 | Foundations | 02/05/2016 |
| 201606030 | 507.06-00 | Imposition of Tax | 02/05/2016 |
| 201606030 | 4941.04-00 | Definition of Self-Dealing | 02/05/2016 |
| 201606030 | 4942.03-00 | Qualifying Distribution | 02/05/2016 |
| 201606030 | 4945.04-00 | Definition of Taxable Expenditure | 02/05/2016 |
| 201606029 | 414.00-00 | Definitions and Special Rules | 02/05/2016 |
