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
201610026 501.03-30 Organizational and Operational Tests 03/04/2016
201610025 501.33-00 Private v. Public Interest Served 03/04/2016
201610024 408.03-00 Rollover Contributions 03/04/2016
201610023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/04/2016
201610022 4945.04-04 Grants to Individuals 03/04/2016
201610021 9832.00-00 Definitions for Chapter 100 03/04/2016
201610020 6501.08-17 Form and Contents of Waiver 03/04/2016
201610019 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 03/04/2016
201610018 6109.00-00 Identifying Numbers 03/04/2016
201610017 451.13-04 Goods (1.451-5) 03/04/2016
201610016 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610015 163.08-00 Registration-required Obligations 03/04/2016
201610014 9100.11-00 Section 472; LIFO Election 03/04/2016
201610013 2010.04-00 Portability Election under � 2010(c)(5)(A) 03/04/2016
201610013 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610012 1361.00-00 Definitions 03/04/2016
201610012 1361.03-02 Qualified Subchapter S Trusts 03/04/2016
201610011 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610011 9100.22-00 Other 03/04/2016
201610010 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610010 9100.22-00 Other 03/04/2016
201610009 7701.00-00 Definitions 03/04/2016
201610009 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610008 701.00-00 Partners, Not Partnerships, Subject to Tax 03/04/2016
201610008 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016