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
201603032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/15/2016
201603032 512.10-00 Modifications 01/15/2016
201603032 514.06-00 Definitions--Debt-Financed Property 01/15/2016
201603032 4943.03-00 Definition of Excess Business Holdings 01/15/2016
201603031 6011.00-00 General Requirement of Return, Statement, or List 01/15/2016
201603031 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 01/15/2016
201603031 6724.00-00 Waiver; Definitions and Special Rules 01/15/2016
201603030 7521.00-00 Procedure For Taxpayer Interviews 01/15/2016
201603029 6231.07-00 Tax Matters Partner 01/15/2016
201603029 6231.13-06 Conversion Under 6223(e) 01/15/2016
201603028 199.03-07 Derived from The Disposition of Computer Software 01/15/2016
201603027 6601.02-01 Starting Date (Avon Products) 01/15/2016
201603026 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 01/15/2016
201603026 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 01/15/2016
201603025 409A.00-00 Nonqualified Deferred Compensation 01/15/2016
201603025 409A.01-00 Additional Income and Taxes Generated from the Backdating or Discounting of Exercised Stock Options 01/15/2016
201603024 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603023 812.00-00 Definitions of Company's Share and Policyholder's Share 01/15/2016
201603022 7701.00-00 Definitions 01/15/2016
201603022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2016
201603021 2010.00-00 Unified Credit Against Estate Tax 01/15/2016
201603021 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603020 355.01-00 Spin-Off 01/15/2016
201603020 368.02-00 Stock for Stock (Type "B") 01/15/2016

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