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
201614006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 04/01/2016
201614005 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/01/2016
201614005 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/01/2016
201614004 7704.03-00 Qualifying Income 04/01/2016
201614003 1361.00-00 Definitions 04/01/2016
201614003 1361.03-02 Qualified Subchapter S Trusts 04/01/2016
201614002 1361.00-00 Definitions 04/01/2016
201614002 1361.03-02 Qualified Subchapter S Trusts 04/01/2016
201614001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 04/01/2016
201614000 6110.00-00 Index for Public Inspection of Written Determination 04/01/2016
201613017 4945.04-04 Grants to Individuals 03/25/2016
201613016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/25/2016
201613015 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613015 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613014 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613014 513.01-00 Trusts 03/25/2016
201613014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613014 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 03/25/2016
201613014 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613013 1502.21-00 Consolidated Net Operating Loss Deduction 03/25/2016
201613013 9100.22-00 Other 03/25/2016

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