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
201601014 501.33-00 Private v. Public Interest Served 12/31/2015
201601014 501.36-00 Business Activities 12/31/2015
201601014 501.36-01 Section 501(c)(3)|Organizations 12/31/2015
201601013 414.09-00 Certain Employee Contributions 12/31/2015
201601012 401.29-00 Cash or Deferred Arrangements 12/31/2015
201601012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601011 1031.01-00 Property Held For Productive Use or Investment 12/31/2015
201601010 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2015
201601010 9100.22-00 Other 12/31/2015
201601009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/31/2015
201601008 4191.00-00 Taxable Medical Devices 12/31/2015
201601008 4221.01-00 Further Manufacture 12/31/2015
201601007 1502.75-00 Filing Requirements 12/31/2015
201601007 9100.20-00 Section 1502; Election to File Consolidated Return 12/31/2015
201601006 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/31/2015
201601006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/31/2015
201601005 860D.00-00 REMIC Defined 12/31/2015
201601004 1382.00-00 Taxable Income of Cooperatives 12/31/2015
201601004 199.06-00 Agricultural and Horticultural Cooperatives 12/31/2015
201601003 9100.22-00 Other 12/31/2015
201601003 992.02-00 Election 12/31/2015
201601002 1362.04-00 Inadvertent Terminations 12/31/2015
201601001 304.03-00 Control Requirement Met 12/31/2015
201601001 312.01-00 Computations of Earnings and Profits 12/31/2015

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