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
201111014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/18/2011
201111013 482.11-07 Valuation 03/18/2011
201111013 482.11-10 Cost Sharing Buy-In Payments 03/18/2011
201111012 04.01.00-00 ASSESSMENTS: Abatement 03/18/2011
201111011 6223.04-00 Failure to Provide Notice 03/18/2011
201111010 6063.00-00 Signing of Partnership Returns 03/18/2011
201111009 904.02-00 Carryback and Carrryover 03/18/2011
201111009 6511.03-03 Foreign Tax Credit 03/18/2011
201111008 6331.18-00 Levy Procedure 03/18/2011
201111007 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/18/2011
201111006 460.03-00 Allocation of Costs to Contract (See Also 451 and 446) 03/18/2011
201111005 6402.03-01 Assignment of Refund Check 03/18/2011
201111004 1033.03-00 Property Similar or Related in Service or Use 03/18/2011
201111003 301.00-00 Distributions of Property 03/18/2011
201111003 355.01-00 Spin-Off 03/18/2011
201111003 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2011
201111002 453.09-00 Contingent Payment Sales 03/18/2011
201111002 453.09-01 Alternative Basis Recovery 03/18/2011
201111001 7609.04-00 Suspension of Statute of Limitations 03/18/2011
201110020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2011
201110019 412.00-00 Minimum Funding Standards 03/11/2011
201110018 408.03-00 Rollover Contributions 03/11/2011
201110017 412.00-00 Minimum Funding Standards 03/11/2011
201110016 412.00-00 Minimum Funding Standards 03/11/2011
201110015 412.00-00 Minimum Funding Standards 03/11/2011