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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숫자 UILC 주제 출시일
201619010 501.03-19 Public Recreation Facilities and Athletic Organizations 05/06/2016
201619010 501.03-30 Organizational and Operational Tests 05/06/2016
201619010 501.03-08 Educational Organizations 05/06/2016
201619010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2016
201619009 451.13-00 Prepaid and Advance Income 05/06/2016
201619009 61.00-00 Gross Income v. Not Gross Income 05/06/2016
201619008 162.21-21 Settlements with Security and Exchange Commission 05/06/2016
201619007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 05/06/2016
201619006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/06/2016
201619005 167.22-01 Normalization Rules 05/06/2016
201619004 1276.02-02 Constant Interest Rate Election 05/06/2016
201619004 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 05/06/2016
201619004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/06/2016
201619004 9100.00-00 Extension of Time for Making Certain Elections 05/06/2016
201619004 988.00-00 Treatment of Certain Foreign Currency Transactions 05/06/2016
201619003 1382.00-00 Taxable Income of Cooperatives 05/06/2016
201619002 7704.03-00 Qualifying Income 05/06/2016
201619001 708.00-00 Continuation of Partnership 05/06/2016
201619001 708.01-00 Termination 05/06/2016
201619001 708.02-00 Merger, Conversion or Consolidation 05/06/2016
201619001 708.03-00 Division 05/06/2016
201619000 6110.00-00 Index for Public Inspection of Written Determination 05/06/2016
201618019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/29/2016
201618018 4945.04-04 Grants to Individuals 04/29/2016
201618017 408.03-00 Rollover Contributions 04/29/2016

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