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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201645006 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/04/2016
201645006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/04/2016
201645005 1362.04-00 Inadvertent Terminations 11/04/2016
201645004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/04/2016
201645004 9100.22-00 Other 11/04/2016
201645003 9100.22-00 Other 11/04/2016
201645003 992.02-00 Election 11/04/2016
201645002 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645001 754.02-00 Timeliness of Election 11/04/2016
201645001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645000 6110.00-00 Index for Public Inspection of Written Determination 11/04/2016
201644024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/28/2016
201644023 403.05-00 Rollover Amounts 10/28/2016
201644022 408.03-00 Rollover Contributions 10/28/2016
201644021 501.07-00 Social Clubs 10/28/2016
201644020 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/28/2016
201644019 501.03-08 Educational Organizations 10/28/2016
201644019 512.01-00 Exception, Additions, and Limitations on Unrelated Income 10/28/2016
201644019 512.01-01 Rents and Royalties 10/28/2016
201644019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/28/2016
201644018 1502.06-00 Liability for Tax 10/28/2016
201644018 312.09-00 Allocation in Separations 10/28/2016
201644018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/28/2016
201644018 355.07-00 Continuity of Interest 10/28/2016
201644018 368.08-06 Business Enterprise Continuity 10/28/2016

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