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
201527011 2601.00-00 Tax On Generation Skipping Transfers 07/03/2015
201527010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 07/03/2015
201527010 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527009 1362.04-00 Inadvertent Terminations 07/03/2015
201527008 1362.04-00 Inadvertent Terminations 07/03/2015
201527007 1362.04-00 Inadvertent Terminations 07/03/2015
201527006 1361.05-00 Qualified Subchapter S Subsidiary 07/03/2015
201527006 1362.04-00 Inadvertent Terminations 07/03/2015
201527006 9100.00-00 Extension of Time for Making Certain Elections 07/03/2015
201527005 1362.04-00 Inadvertent Terminations 07/03/2015
201527004 301.00-00 Distributions of Property 07/03/2015
201527004 671.02-00 Persons Treated as Grantors 07/03/2015
201527004 7701.03-00 Association v. Trust 07/03/2015
201527003 312.09-00 Allocation in Separations 07/03/2015
201527003 355.05-00 Control 07/03/2015
201527003 356.02-00 Securities as "Other Property" 07/03/2015
201527003 358.02-00 Allocation of Basis 07/03/2015
201527002 2642.00-00 Inclusion Ratio 07/03/2015
201527001 2642.00-00 Inclusion Ratio 07/03/2015
201527000 6110.00-00 Index for Public Inspection of Written Determination 07/03/2015
201526027 408.03-00 Rollover Contributions 06/26/2015
201526026 408.03-00 Rollover Contributions 06/26/2015
201526025 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/26/2015
201526024 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/26/2015
201526023 501.03-30 Organizational and Operational Tests 06/26/2015

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