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
201610007 1362.04-00 Inadvertent Terminations 03/04/2016
201610006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/04/2016
201610005 1362.00-00 Election by Small Business Corporation 03/04/2016
201610005 1362.01-01 Shareholder Consent 03/04/2016
201610005 1362.04-00 Inadvertent Terminations 03/04/2016
201610004 1502.13-00 Intercompany Transactions 03/04/2016
201610004 165.06-00 Worthless Securities 03/04/2016
201610003 1362.04-00 Inadvertent Terminations 03/04/2016
201610002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610002 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2016
201610000 6110.00-00 Index for Public Inspection of Written Determination 03/04/2016
201609010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/26/2016
201609009 4945.04-04 Grants to Individuals 02/26/2016
201609008 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/26/2016
201609007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/26/2016
201609006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/26/2016
201609005 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 02/26/2016
201609004 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 02/26/2016
201609003 1033.01-00 General Rule 02/26/2016
201609003 1033.02-00 Definition of Involuntary Conversion Events 02/26/2016
201609003 1033.03-00 Property Similar or Related in Service or Use 02/26/2016
201609002 168.00-00 Modified Accelerated Cost Recovery System 02/26/2016
201609002 9100.04-00 Section 168; MACRS 02/26/2016

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