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
201651014 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/16/2016
201651014 446.11-04 Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 12/16/2016
201651013 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 12/16/2016
201651012 61.00-00 Gross Income v. Not Gross Income 12/16/2016
201651012 817.00-00 Treatment of Variable Contracts 12/16/2016
201651011 1502.21-00 Consolidated Net Operating Loss Deduction 12/16/2016
201651011 9100.22-00 Other 12/16/2016
201651010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/16/2016
201651010 355.01-00 Spin-Off 12/16/2016
201651010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/16/2016
201651009 7701.00-00 Definitions 12/16/2016
201651009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016
201651008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 12/16/2016
201651007 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016
201651007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016
201651006 2010.04-00 Portability Election under � 2010(c)(5)(A) 12/16/2016
201651006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 12/16/2016
201651005 1362.04-00 Inadvertent Terminations 12/16/2016
201651004 1295.02-02 Retroactive Elections 12/16/2016
201651003 469.03-03 Definition of Activity 12/16/2016
201651003 9100.00-00 Extension of Time for Making Certain Elections 12/16/2016
201651002 61.00-00 Gross Income v. Not Gross Income 12/16/2016
201651002 817.00-00 Treatment of Variable Contracts 12/16/2016
201651001 1362.04-00 Inadvertent Terminations 12/16/2016
201651001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2016

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