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
201636012 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/02/2016
201636011 9100.22-00 Other 09/02/2016
201636010 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636009 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636008 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636006 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636005 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636003 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/02/2016
201636002 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636001 168.36-00 Additional First Year Depreciation 09/02/2016
201636000 6110.00-00 Index for Public Inspection of Written Determination 09/02/2016
201635013 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635012 408.03-00 Rollover Contributions 08/26/2016
201635011 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/26/2016
201635010 4945.04-04 Grants to Individuals 08/26/2016
201635009 4945.04-04 Grants to Individuals 08/26/2016
201635008 501.07-00 Social Clubs 08/26/2016
201635008 501.07-05 Business with Nonmembers 08/26/2016
201635007 501.07-00 Social Clubs 08/26/2016
201635006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2016
201635005 2632.00-00 Special Rules for Allocation of GST Exemption 08/26/2016

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