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
201213032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/30/2012
201213031 501.32-00 Income Inures v. does Not Inure to Private Individual 03/30/2012
201213031 501.32-01 Distribution of Assets to Private Individuals 03/30/2012
201213031 501.33-00 Private v. Public Interest Served 03/30/2012
201213030 501.32-00 Income Inures v. does Not Inure to Private Individual 03/30/2012
201213029 501.03-33 Lessening the Burdens of Government 03/30/2012
201213028 6229.00-00 Period of Limitations for Making Assessments 03/30/2012
201213027 6223.00-00 Notice to Partners of Proceedings 03/30/2012
201213026 6662.00-00 Accuracy-related penalty 03/30/2012
201213025 9999.00-00 Miscellaneous Issues 03/30/2012
201213024 9100.00-00 Extension of Time for Making Certain Elections 03/30/2012
201213024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213023 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/30/2012
201213022 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 03/30/2012
201213021 368.00-00 Definitions Relating to Corporate Reorganizations 03/30/2012
201213021 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213020 1362.01-03 Late Elections 03/30/2012
201213019 368.00-00 Definitions Relating to Corporate Reorganizations 03/30/2012
201213019 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213018 355.01-00 Spin-Off 03/30/2012
201213018 332.01-00 Nonrecognition of Gain or Loss 03/30/2012
201213018 332.07-00 Debts of Parent to Subsidiary 03/30/2012
201213017 9100.00-00 Extension of Time for Making Certain Elections 03/30/2012
201213017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012