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
201141008 1502.32-00 Investment Adjustment 10/14/2011
201141008 9100.22-00 Other 10/14/2011
201141007 1381.00-00 Organizations to Which Part Applies 10/14/2011
201141006 468A.01-00 In General 10/14/2011
201141005 468A.01-00 In General 10/14/2011
201141004 9100.00-00 Extension of Time for Making Certain Elections 10/14/2011
201141003 9100.22-00 Other 10/14/2011
201141003 992.02-00 Election 10/14/2011
201141002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
201141001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
201140031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2011
201140030 9100.00-00 Extension of Time for Making Certain Elections 10/07/2011
201140030 414.18-00 Separate Lines of Business and Operating Units 10/07/2011
201140029 4942.03-07 Set-Asides 10/07/2011
201140028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2011
201140028 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 10/07/2011
201140027 4945.04-04 Grants to Individuals 10/07/2011
201140026 4945.04-04 Grants to Individuals 10/07/2011
201140025 6224.02-00 Application of Consistent Settlement Rule 10/07/2011
201140024 6231.03-00 Partnership Item 10/07/2011
201140023 6227.00-00 Administrative Adjustments Requests 10/07/2011
201140022 468A.01-00 In General 10/07/2011
201140021 4251.00-00 Communications Tax (Taxable v. Not Taxable) 10/07/2011
201140020 1296.00-00 Passive Foreign Investment Company 10/07/2011
201140019 1296.00-00 Passive Foreign Investment Company 10/07/2011