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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201236011 9100.04-00 Section 168; MACRS 09/07/2012
201236010 9100.04-00 Section 168; MACRS 09/07/2012
201236009 1362.01-03 Late Elections 09/07/2012
201236008 45.00-00 Electricity Produced from Certain Renewable Sources 09/07/2012
201236007 45.00-00 Electricity Produced from Certain Renewable Sources 09/07/2012
201236006 856.02-00 Investment Requirements 09/07/2012
201236005 7704.03-00 Qualifying Income 09/07/2012
201236004 1362.01-03 Late Elections 09/07/2012
201236003 1361.01-04 More than One Class of Stock 09/07/2012
201236003 1362.04-00 Inadvertent Terminations 09/07/2012
201236002 2032.00-00 Alternate Valuation 09/07/2012
201236002 9100.00-00 Extension of Time for Making Certain Elections 09/07/2012
201236001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201235030 408A.00-00 Roth IRA 08/31/2012
201235030 9100.00-00 Extension of Time for Making Certain Elections 08/31/2012
201235029 72.20-04 Substantially Equal Payments 08/31/2012
201235028 408.03-00 Rollover Contributions 08/31/2012
201235027 408.03-00 Rollover Contributions 08/31/2012
201235026 408.03-00 Rollover Contributions 08/31/2012
201235025 4945.04-04 Grants to Individuals 08/31/2012
201235024 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 08/31/2012
201235023 501.31-00 Proof of Exemption 08/31/2012
201235022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2012
201235022 501.03-20 Religious Organizations 08/31/2012
201235021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2012