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
201233021 402.08-00 Rollover Contributions 08/17/2012
201233020 4945.04-04 Grants to Individuals 08/17/2012
201233019 4942.03-07 Set-Asides 08/17/2012
201233018 501.03-05 Corporations 08/17/2012
201233018 501.05-01 Agriculture and Horticulture Organizations 08/17/2012
201233018 501.32-00 Income Inures v. does Not Inure to Private Individual 08/17/2012
201233018 501.33-00 Private v. Public Interest Served 08/17/2012
201233018 504.50-00 Denial of Exemption 08/17/2012
201233017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/17/2012
201233017 501.36-01 Section 501(c)(3) Organizations 08/17/2012
201233016 355.01-00 Spin-Off 08/17/2012
201233016 355.02-00 Non Pro Rata Distributions, etc. 08/17/2012
201233016 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2012
201233015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 08/17/2012
201233015 4281.00-00 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 08/17/2012
201233014 1361.00-00 Definitions 08/17/2012
201233014 1361.03-02 Qualified Subchapter S Trusts 08/17/2012
201233013 9100.00-00 Extension of Time for Making Certain Elections 08/17/2012
201233013 2642.00-00 Inclusion Ratio 08/17/2012
201233012 1362.01-03 Late Elections 08/17/2012
201233011 2523.06-01 Qualified Terminable Interest Property 08/17/2012
201233011 9100.00-00 Extension of Time for Making Certain Elections 08/17/2012
201233011 7805.04-01 Retroactive Application of Rulings 08/17/2012
201233010 7704.03-00 Qualifying Income 08/17/2012
201233009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 08/17/2012