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
201047015 911.11-03 Reelection 11/26/2010
201047014 1362.01-03 Late Elections 11/26/2010
201047013 754.02-00 Timeliness of Election 11/26/2010
201047013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2010
201047012 115.00-00 Income of States, Municipalities, etc. 11/26/2010
201047012 115.03-00 Essential Governmental Function 11/26/2010
201047012 115.06-00 Income Accruing to the State 11/26/2010
201047011 115.00-00 Income of States, Municipalities, etc. 11/26/2010
201047010 468A.01-00 In General 11/26/2010
201047009 468A.01-00 In General 11/26/2010
201047008 468A.01-00 In General 11/26/2010
201047007 1362.01-02 Election After Termination 11/26/2010
201047006 1362.01-03 Late Elections 11/26/2010
201047005 1362.01-03 Late Elections 11/26/2010
201047004 1362.01-03 Late Elections 11/26/2010
201047003 1362.01-03 Late Elections 11/26/2010
201047002 1362.01-03 Late Elections 11/26/2010
201047001 1362.01-03 Late Elections 11/26/2010
201046020 408.03-00 Rollover Contributions 11/19/2010
201046019 4971.02-00 Additional Tax 11/19/2010
201046018 4945.04-04 Grants to Individuals 11/19/2010
201046017 4945.04-04 Grants to Individuals 11/19/2010
201046016 501.36-00 Business Activities 11/19/2010
201046016 501.36-01 Section 501(c)(3) Organizations 11/19/2010
201046015 1221.12-02 Business Hedges 11/19/2010