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
201605016 355.05-01 Distribution of Control 01/29/2016
201605015 3121.01-00 Wages 01/29/2016
201605015 3306.03-00 Employment 01/29/2016
201605015 3401.01-00 Wages Subject to Withholding 01/29/2016
201605015 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/29/2016
201605015 501.09-01 Permissible Benefits 01/29/2016
201605015 501.09-03 Inurement 01/29/2016
201605015 6051.00-00 Receipts for Employees 01/29/2016
201605014 1502.13-00 Intercompany Transactions 01/29/2016
201605014 9100.22-00 Other 01/29/2016
201605013 1502.13-01 Stock of Members 01/29/2016
201605012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/29/2016
201605012 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605011 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605011 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605010 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605010 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605009 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605009 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605008 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/29/2016
201605008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/29/2016
201605007 754.02-00 Timeliness of Election 01/29/2016
201605007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/29/2016
201605006 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) 01/29/2016
201605006 401.04-03 Discrimination in Availability of Form of Benefit 01/29/2016

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