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
201442000 6110.00-00 Index for Public Inspection of Written Determination 10/17/2014
201441019 419.00-00 Treatment of Funded Welfare Benefit Plans 10/10/2014
201441019 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/10/2014
201441019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/10/2014
201441018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/10/2014
201441018 507.04-00 Termination Under Section 507(b)(1)(B) 10/10/2014
201441018 512.10-00 Modifications 10/10/2014
201441018 4940.02-01 Gross Investment Income--Items Included 10/10/2014
201441018 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/10/2014
201441018 4943.03-04 Receipts Under Other Wills and Trusts 10/10/2014
201441016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014
201441016 355.01-00 Spin-Off 10/10/2014
201441016 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014
201441015 7701.01-00 Associations v. Corporations 10/10/2014
201441015 7701.02-00 Partnerships v. Associations 10/10/2014
201441015 902.01-01 Post-1986 Undistributed Earnings 10/10/2014
201441015 902.01-02 Post-1986 Foreign Income Taxes 10/10/2014
201441015 905.03-02 Pooling Adjustments 10/10/2014
201441015 9413.02-04 Separating Taxes from Earnings via Other Splitter Techniques 10/10/2014
201441014 362.00-00 Basis to Corporations 10/10/2014
201441014 597.06-00 Taxable Transfers 10/10/2014
201441014 7701.01-00 Associations v. Corporations 10/10/2014
201441014 856.00-00 Definition of Real Estate Investment Trust 10/10/2014
201441013 1362.02-03 Passive Investment Income 10/10/2014
201441013 1362.04-00 Inadvertent Terminations 10/10/2014