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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編號 UILC 主題 發布日期
201625010 83.02-04 Revocability of Election 06/17/2016
201625009 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/17/2016
201625009 9100.22-00 Other 06/17/2016
201625008 83.02-04 Revocability of Election 06/17/2016
201625007 83.02-04 Revocability of Election 06/17/2016
201625006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/17/2016
201625006 9100.22-00 Other 06/17/2016
201625005 401.27-00 Medical, Etc. Benefits 06/17/2016
201625005 4976.01-00 Disqualified Benefits 06/17/2016
201625005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/17/2016
201625004 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/17/2016
201625004 501.09-03 Inurement 06/17/2016
201625003 4942.03-02 Distributable Amount 06/17/2016
201625003 4942.03-05 Qualifying Distribution 06/17/2016
201625003 9100.00-00 Extension of Time for Making Certain Elections 06/17/2016
201625002 2010.04-00 Portability Election under � 2010(c)(5)(A) 06/17/2016
201625002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 06/17/2016
201625001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/17/2016
201625000 6110.00-00 Index for Public Inspection of Written Determination 06/17/2016
201624024 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/10/2016
201624023 501.33-00 Private v. Public Interest Served 06/10/2016
201624022 45O.00-00 Agriculture Chemicals Security Credit 06/10/2016
201624021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/10/2016
201624021 263.08-04 Acquisition Costs 06/10/2016
201624020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016

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