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
201615001 1092.05-00 Mixed Straddles 04/08/2016
201615000 6110.00-00 Index for Public Inspection of Written Determination 04/08/2016
201614040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/01/2016
201614039 4945.04-04 Grants to Individuals 04/01/2016
201614038 501.32-00 Income Inures v. does Not Inure to Private Individual 04/01/2016
201614038 501.32-01 Distribution of Assets to Private Individuals 04/01/2016
201614038 501.33-00 Private v. Public Interest Served 04/01/2016
201614037 162.15-02 Cost of Materials 04/01/2016
201614037 263.13-00 Acquisition of Property, Intangibles 04/01/2016
201614037 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 04/01/2016
201614036 6501.17-00 Gifts Not Shown on the Return - Exception to Period of Limitations 04/01/2016
201614035 597.07-00 Limitation on Collection 04/01/2016
201614035 7507.00-00 Exemption of Insolvent Banks From Tax 04/01/2016
201614034 6231.05-00 Affected Item 04/01/2016
201614033 301.00-00 Distributions of Property 04/01/2016
201614032 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/01/2016
201614031 861.08-02 Apportionment 04/01/2016
201614030 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614030 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614029 1362.04-00 Inadvertent Terminations 04/01/2016
201614028 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614028 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614027 2010.00-00 Unified Credit Against Estate Tax 04/01/2016
201614027 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614026 163.08-00 Registration-required Obligations 04/01/2016

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