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
201540016 501.36-01 Section 501(c)(3) Organizations 10/02/2015
201540015 404A.00-00 Deduction for Certain Foreign Deferred Compensation Plans 10/02/2015
201540014 414.09-00 Certain Employee Contributions 10/02/2015
201540013 6050I.00-00 Returns Relating to Cash Received in Trade or Business 10/02/2015
201540013 6050I.01-00 Compliance 10/02/2015
201540012 6511.03-03 Foreign Tax Credit 10/02/2015
201540011 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/02/2015
201540011 6511.03-00 Special Rules 10/02/2015
201540011 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 10/02/2015
201540011 6511.03-03 Foreign Tax Credit 10/02/2015
201540010 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/02/2015
201540010 6511.03-00 Special Rules 10/02/2015
201540010 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 10/02/2015
201540010 6511.03-03 Foreign Tax Credit 10/02/2015
201540009 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/02/2015
201540008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2015
201540008 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540007 468A.04-02 Revised Schedules 10/02/2015
201540006 2511.18-00 Renunciation of Testate or Intestate Share 10/02/2015
201540005 1361.05-00 Qualified Subchapter S Subsidiary 10/02/2015
201540005 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540004 817.00-00 Treatment of Variable Contracts 10/02/2015
201540004 817.08-04 Look-Through Diversification 10/02/2015
201540003 453.00-00 Installment Method (Available v. Not Available) 10/02/2015
201540003 453.06-06 Election Out 10/02/2015

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