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
201122003 1361.03-00 Certain Trusts Permitted as Shareholders 06/03/2011
201122003 1361.03-02 Qualified Subchapter S Trusts 06/03/2011
201122003 1361.03-03 Electing Small Business Trusts 06/03/2011
201122002 367.00-00 Foreign Corporations 06/03/2011
201122002 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 06/03/2011
201122002 368.00-00 Definitions Relating to Corporate Reorganizations 06/03/2011
201122002 368.06-00 Change in Identity, etc. (Type "F") 06/03/2011
201122001 1362.04-00 Inadvertent Terminations 06/03/2011
201122001 1362.02-03 Passive Investment Income 06/03/2011
201121037 412.00-00 Minimum Funding Standards 05/27/2011
201121036 408.03-00 Rollover Contributions 05/27/2011
201121035 408.03-00 Rollover Contributions 05/27/2011
201121034 408.03-00 Rollover Contributions 05/27/2011
201121033 408.03-00 Rollover Contributions 05/27/2011
201121032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/27/2011
201121032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/27/2011
201121032 501.03-05 Corporations 05/27/2011
201121032 501.32-00 Income Inures v. does Not Inure to Private Individual 05/27/2011
201121032 501.33-00 Private v. Public Interest Served 05/27/2011
201121032 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 05/27/2011
201121031 4945.04-04 Grants to Individuals 05/27/2011
201121030 4945.04-04 Grants to Individuals 05/27/2011
201121029 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 05/27/2011
201121028 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 05/27/2011
201121028 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/27/2011

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