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
201224034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/15/2012
201224034 501.30-00 Control of Corporation 06/15/2012
201224034 501.33-00 Private v. Public Interest Served 06/15/2012
201224033 6651.22-00 Increase in Penalty for Fraudulent Failure to File 06/15/2012
201224033 3406.00-00 Backup Withholding 06/15/2012
201224032 6402.00-00 Authority to Make Credits or Refunds 06/15/2012
201224031 7602.00-00 Examination of Books and Witnesses 06/15/2012
201224030 7453.31-00 Evidence and its Submission 06/15/2012
201224030 7513.00-00 Reproduction of Returns and Other Documents 06/15/2012
201224029 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 06/15/2012
201224028 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224028 163.00-00 Interest 06/15/2012
201224027 9100.00-00 Extension of Time for Making Certain Elections 06/15/2012
201224027 163.00-00 Interest 06/15/2012
201224026 1362.01-03 Late Elections 06/15/2012
201224025 9100.22-00 Other 06/15/2012
201224025 992.02-00 Election 06/15/2012
201224024 9100.09-00 Section 442; Accounting Periods 06/15/2012
201224023 7704.03-00 Qualifying Income 06/15/2012
201224022 7701.00-00 Definitions 06/15/2012
201224022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224021 7701.00-00 Definitions 06/15/2012
201224021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012
201224020 7701.00-00 Definitions 06/15/2012
201224020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2012