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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编号 UILC 主题 发布日期
201649013 856.01-00 Income Requirements 12/02/2016
201649012 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2016
201649012 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/02/2016
201649011 7701.00-00 Definitions 12/02/2016
201649011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649010 860D.00-00 REMIC Defined 12/02/2016
201649009 860D.00-00 REMIC Defined 12/02/2016
201649008 7701.00-00 Definitions 12/02/2016
201649008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649007 7701.00-00 Definitions 12/02/2016
201649007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649006 860D.00-00 REMIC Defined 12/02/2016
201649005 754.02-00 Timeliness of Election 12/02/2016
201649005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649004 992.02-00 Election 12/02/2016
201649003 754.02-00 Timeliness of Election 12/02/2016
201649003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649002 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2016
201649002 9100.00-00 Extension of Time for Making Certain Elections 12/02/2016
201649001 9100.04-00 Section 168; MACRS 12/02/2016
201649000 6110.00-00 Index for Public Inspection of Written Determination 12/02/2016
201648020 501.03-30 Organizational and Operational Tests 11/25/2016
201648020 501.33-00 Private v. Public Interest Served 11/25/2016
201648019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016
201648018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016

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