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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Номер UILC Тема Дата публикации
201603020 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2016
201603019 9100.04-00 Section 168; MACRS 01/15/2016
201603018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2016
201603018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2016
201603017 167.22-01 Normalization Rules 01/15/2016
201603016 1362.04-00 Inadvertent Terminations 01/15/2016
201603015 1362.00-00 Election by Small Business Corporation 01/15/2016
201603014 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603012 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603011 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603009 168.36-00 Additional First Year Depreciation 01/15/2016
201603008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/15/2016
201603007 2010.00-00 Unified Credit Against Estate Tax 01/15/2016
201603007 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603006 355.01-00 Spin-Off 01/15/2016
201603006 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/15/2016
201603005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603005 355.01-00 Spin-Off 01/15/2016
201603005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/15/2016
201603004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 01/15/2016
201603004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/15/2016
201603004 2056.07-00 Qualified Terminable Interest Property 01/15/2016