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
201606009 7701.00-00 Definitions 02/05/2016
201606009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/05/2016
201606008 9100.09-00 Section 442; Accounting Periods 02/05/2016
201606007 9100.09-00 Section 442; Accounting Periods 02/05/2016
201606006 367.40-02 Liquidations Under Section 332 02/05/2016
201606005 168.29-02 Tax-Exempt Use Property 02/05/2016
201606005 9100.04-00 Section 168; MACRS 02/05/2016
201606004 115.00-00 Income of States, Municipalities, etc. 02/05/2016
201606004 115.06-00 Income Accruing to the State 02/05/2016
201606004 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 02/05/2016
201606003 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606002 2601.00-00 Tax On Generation Skipping Transfers 02/05/2016
201606001 2642.00-00 Inclusion Ratio 02/05/2016
201606001 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606000 201606000 Index For Public Inspection of Written Determination Release Date 2/5/2016 02/05/2016
201605021 501.07-00 Social Clubs 01/29/2016
201605021 501.07-01 Profit v. Not for Profit 01/29/2016
201605021 501.07-05 Business with Nonmembers 01/29/2016
201605020 501.06-01 Performance of Particular Services for Members 01/29/2016
201605019 501.13-00 Cemetery Companies 01/29/2016
201605018 1502.21-00 Consolidated Net Operating Loss Deduction 01/29/2016
201605018 172.01-01 Allowance Only to Same Taxpayer (Libson Shops) 01/29/2016
201605017 1031.01-00 Property Held For Productive Use or Investment 01/29/2016
201605016 355.01-00 Spin-Off 01/29/2016
201605016 355.03-00 Active Business 01/29/2016

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