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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Номер UILC Тема Дата публикации
201214012 1502.32-00 Investment Adjustment 04/06/2012
201214011 1362.01-03 Late Elections 04/06/2012
201214010 1362.00-00 Election by Small Business Corporation 04/06/2012
201214009 856.00-00 Definition of Real Estate Investment Trust 04/06/2012
201214008 1362.01-03 Late Elections 04/06/2012
201214007 167.07-00 Basis 04/06/2012
201214006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2012
201214006 9100.00-00 Extension of Time for Making Certain Elections 04/06/2012
201214006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2012
201214005 168.36-00 Additional First Year Depreciation 04/06/2012
201214004 9100.00-00 Extension of Time for Making Certain Elections 04/06/2012
201214004 163.03-03 Investment Income and Expenses 04/06/2012
201214003 168.36-00 Additional First Year Depreciation 04/06/2012
201214002 9100.00-00 Extension of Time for Making Certain Elections 04/06/2012
201214002 856.07-00 Treatment of Wholly Owned Subsidiaries 04/06/2012
201214001 1362.04-00 Inadvertent Terminations 04/06/2012
201214001 1361.01-04 More than One Class of Stock 04/06/2012
201213036 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 03/30/2012
201213035 501.07-02 Distribution of Assets 03/30/2012
201213035 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 03/30/2012
201213034 501.07-02 Distribution of Assets 03/30/2012
201213034 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 03/30/2012
201213033 501.07-00 Social Clubs 03/30/2012
201213032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/30/2012
201213032 501.06-01 Performance of Particular Services for Members 03/30/2012