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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숫자 UILC 주제 출시일
201145009 382.12-16 Controlled Groups 11/10/2011
201145008 856.00-00 Definition of Real Estate Investment Trust 11/10/2011
201145007 338.02-00 Qualified Stock Purchase 11/10/2011
201145007 1502.21-00 Consolidated Net Operating Loss Deduction 11/10/2011
201145007 1502.50-00 Life and Non-Life 11/10/2011
201145006 468A.04-02 Revised Schedules 11/10/2011
201145005 141.07-00 Management Contracts 11/10/2011
201145004 468A.01-00 In General 11/10/2011
201145003 468A.01-00 In General 11/10/2011
201145002 1362.04-00 Inadvertent Terminations 11/10/2011
201145001 1362.04-00 Inadvertent Terminations 11/10/2011
201144040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2011
201144039 402.08-00 Rollover Contributions 11/04/2011
201144038 408.03-00 Rollover Contributions 11/04/2011
201144037 408.03-00 Rollover Contributions 11/04/2011
201144036 4945.04-04 Grants to Individuals 11/04/2011
201144035 4945.04-04 Grants to Individuals 11/04/2011
201144034 4945.04-04 Grants to Individuals 11/04/2011
201144033 4945.04-04 Grants to Individuals 11/04/2011
201144032 501.03-30 Organizational and Operational Tests 11/04/2011
201144031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2011
201144030 501.03-05 Corporations 11/04/2011
201144030 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 11/04/2011
201144029 6501.03-02 Computation 11/04/2011
201144029 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/04/2011

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