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
201638002 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/16/2016
201638001 9100.04-00 Section 168; MACRS 09/16/2016
201638000 6110.00-00 Index for Public Inspection of Written Determination 09/16/2016
201637019 408.03-00 Rollover Contributions 09/09/2016
201637018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/09/2016
201637017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637017 501.32-00 Income Inures v. does Not Inure to Private Individual 09/09/2016
201637016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637015 9999.00-00 Miscellaneous Issues 09/09/2016
201637014 9999.00-00 Miscellaneous Issues 09/09/2016
201637013 305.03-00 Distributions in Lieu of Money 09/09/2016
201637013 355.01-00 Spin-Off 09/09/2016
201637013 355.03-00 Active Business 09/09/2016
201637013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/09/2016
201637013 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2016
201637012 6651.03-07 Illness and Incompetency 09/09/2016
201637011 1092.05-00 Mixed Straddles 09/09/2016
201637011 1092.05-02 Mixed Straddle Account 09/09/2016
201637010 301.02-01 Distribution With Respect to Stock v. Not With Respect to Stock 09/09/2016
201637010 302.00-00 Distributions in Redemption of Stock 09/09/2016
201637010 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 09/09/2016
201637010 316.09-03 Earnings and Profits 09/09/2016
201637009 108.01-00 Exclusion From Gross Income 09/09/2016
201637009 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201637009 9100.00-00 Extension of Time for Making Certain Elections 09/09/2016

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