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
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622015 1362.04-00 Inadvertent Terminations 05/27/2016
201622014 351.13-00 Investment Company Exception 05/27/2016
201622013 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622013 2652.01-02 Special Election for QTIP 05/27/2016
201622013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622012 332.00-00 Complete Liquidation of Subsidiaries 05/27/2016
201622012 338.02-00 Qualified Stock Purchase 05/27/2016
201622011 6041.00-00 Information at Source 05/27/2016
201622011 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/27/2016
201622010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/27/2016
201622009 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/27/2016
201622009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/27/2016
201622008 7701.00-00 Definitions 05/27/2016
201622007 453.13-01 Exceptions to Dealer Dispositions 05/27/2016
201622006 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622006 2642.00-00 Inclusion Ratio 05/27/2016
201622006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622005 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622005 2642.00-00 Inclusion Ratio 05/27/2016
201622005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 7701.00-00 Definitions 05/27/2016
201622004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622003 141.07-00 Management Contracts 05/27/2016

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