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
201636043 513.01-00 Trusts 09/02/2016
201636043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/02/2016
201636043 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 09/02/2016
201636043 664.03-02 Charitable Remainder Unitrust 09/02/2016
201636042 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016
201636042 513.01-00 Trusts 09/02/2016
201636042 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/02/2016
201636042 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 09/02/2016
201636042 664.03-02 Charitable Remainder Unitrust 09/02/2016
201636041 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/02/2016
201636041 6511.01-00 Limitation of Amount 09/02/2016
201636040 2010.04-00 Portability Election under � 2010(c)(5)(A) 09/02/2016
201636040 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 09/02/2016
201636039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/02/2016
201636039 7704.03-00 Qualifying Income 09/02/2016
201636038 9100.10-01 Accounting Methods 09/02/2016
201636037 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636037 61.05-00 Bargain Purchase 09/02/2016
201636037 61.05-04 Dividend 09/02/2016
201636036 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636036 61.05-00 Bargain Purchase 09/02/2016
201636036 61.05-04 Dividend 09/02/2016
201636035 1362.04-00 Inadvertent Terminations 09/02/2016
201636034 1033.01-00 General Rule 09/02/2016
201636034 1033.03-00 Property Similar or Related in Service or Use 09/02/2016

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