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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编号 UILC 主题 发布日期
201251004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2012
201251003 1504.00-00 Definitions 12/21/2012
201251003 1504.02-00 Includible Corporation v. Not an Includible Corporation 12/21/2012
201251003 1502.90-01 Changes in Affiliated Groups 12/21/2012
201251003 1502.79-00 Separate Return Years 12/21/2012
201251002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2012
201251001 9100.00-00 Extension of Time for Making Certain Elections 12/21/2012
201251001 2642.00-00 Inclusion Ratio 12/21/2012
201250031 408.03-00 Rollover Contributions 12/14/2012
201250030 408.03-00 Rollover Contributions 12/14/2012
201250029 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250029 501.33-00 Private v. Public Interest Served 12/14/2012
201250029 501.36-00 Business Activities 12/14/2012
201250028 501.03-30 Organizational and Operational Tests 12/14/2012
201250028 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/14/2012
201250027 501.03-30 Organizational and Operational Tests 12/14/2012
201250027 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250027 501.33-00 Private v. Public Interest Served 12/14/2012
201250027 501.36-01 Section 501(c)(3) Organizations 12/14/2012
201250026 4945.04-04 Grants to Individuals 12/14/2012
201250025 501.32-00 Income Inures v. does Not Inure to Private Individual 12/14/2012
201250025 501.33-00 Private v. Public Interest Served 12/14/2012
201250025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/14/2012
201250025 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/14/2012

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