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
201330002 355.01-01 Split-Off 07/26/2013
201330002 368.04-00 Assets for Control of Transferee (Type "D") 07/26/2013
201330001 9100.22-00 Other 07/26/2013
201330001 1502.21-00 Consolidated Net Operating Loss Deduction 07/26/2013
201329030 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/19/2013
201329029 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/19/2013
201329028 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/19/2013
201329028 4943.01-00 Initial 5% Tax on Excess Holdings 07/19/2013
201329028 4944.01-00 Initial 5% Tax on Investments 07/19/2013
201329027 4943.00-00 Excise Taxes on Excess Business Holdings 07/19/2013
201329026 4943.00-00 Excise Taxes on Excess Business Holdings 07/19/2013
201329025 501.07-00 Social Clubs 07/19/2013
201329024 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2013
201329024 501.36-00 Business Activities 07/19/2013
201329023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2013
201329022 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/19/2013
201329021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2013
201329017 7602.00-00 Examination of Books and Witnesses 07/19/2013
201329016 6013.03-04 Nonresident Alien 07/19/2013
201329015 9103.02-00 Practice 07/19/2013
201329014 9100.22-00 Other 07/19/2013
201329014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013