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
201133013 4941.04-00 Definition of Self-Dealing 08/19/2011
201133013 4942.03-05 Qualifying Distribution 08/19/2011
201133013 4945.04-05 Grants to Organizations 08/19/2011
201133013 4958.00-00 Excess Benefit Transaction 08/19/2011
201133012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/19/2011
201133012 4958.00-00 Excess Benefit Transaction 08/19/2011
201133011 501.25-00 Section 501(c)(25) Organizations 08/19/2011
201133010 6426.00-00 Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures 08/19/2011
201133009 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 08/19/2011
201133009 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201133008 9100.20-00 Section 1502; Election to File Consolidated Return 08/19/2011
201133008 1502.75-00 Filing Requirements 08/19/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
201133006 351.00-00 Transfer to Corporation Controlled by Transferor 08/19/2011
201133006 351.02-00 Series of Transactions 08/19/2011
201133005 2642.00-00 Inclusion Ratio 08/19/2011
201133005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201133004 664.03-00 Definitions 08/19/2011
201133004 4941.04-00 Definition of Self-Dealing 08/19/2011
201133003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/19/2011
201133003 355.01-00 Spin-Off 08/19/2011
201133002 7701.00-00 Definitions 08/19/2011
201133002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2011
201133001 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201132030 501.03-08 Educational Organizations 08/12/2011