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
201538010 1362.02-00 Termination of Election 09/18/2015
201538010 1362.02-03 Passive Investment Income 09/18/2015
201538010 1362.04-00 Inadvertent Terminations 09/18/2015
201538009 1361.01-04 More than One Class of Stock 09/18/2015
201538009 1362.04-00 Inadvertent Terminations 09/18/2015
201538008 7701.03-08 Ordinary Trusts 09/18/2015
201538007 7701.03-08 Ordinary Trusts 09/18/2015
201538006 7701.03-08 Ordinary Trusts 09/18/2015
201538005 45.00-00 Electricity Produced from Certain Renewable Sources 09/18/2015
201538004 45.00-00 Electricity Produced from Certain Renewable Sources 09/18/2015
201538003 168.00-00 Modified Accelerated Cost Recovery System 09/18/2015
201538003 9100.04-00 Section 168; MACRS 09/18/2015
201538002 9100.00-00 Extension of Time for Making Certain Elections 09/18/2015
201538001 7701.00-00 Definitions 09/18/2015
201538001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2015
201538000 6110.00-00 Index for Public Inspection of Written Determination 09/18/2015
201537033 408.03-00 Rollover Contributions 09/11/2015
201537032 408.03-00 Rollover Contributions 09/11/2015
201537031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/11/2015
201537030 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/11/2015
201537029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/11/2015
201537028 4945.04-04 Grants to Individuals 09/11/2015
201537027 412.06-00 Minimum Funding Waiver 09/11/2015
201537026 412.06-00 Minimum Funding Waiver 09/11/2015
201537025 414.08-00 Church Plan 09/11/2015

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