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
201612013 172.03-00 Specified Business 03/18/2016
201612012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/18/2016
201612012 355.01-00 Spin-Off 03/18/2016
201612012 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2016
201612011 1362.04-00 Inadvertent Terminations 03/18/2016
201612010 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612010 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612009 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612009 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612008 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/18/2016
201612008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/18/2016
201612007 9100.22-00 Other 03/18/2016
201612007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 03/18/2016
201612006 1502.13-00 Intercompany Transactions 03/18/2016
201612005 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612005 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612004 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/18/2016
201612004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 03/18/2016
201612003 165.00-00 Deductions For Losses 03/18/2016
201612003 165.13-00 Abandonment Losses 03/18/2016
201612003 468A.00-00 Special Rules for Decommissioning Cost 03/18/2016
201612002 1361.01-04 More than One Class of Stock 03/18/2016
201612002 1362.04-00 Inadvertent Terminations 03/18/2016
201612001 408.00-00 Individual Retirement Accounts 03/18/2016
201612001 408.03-00 Rollover Contributions 03/18/2016

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