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
201149032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/2011
201149031 501.03-30 Organizational and Operational Tests 12/09/2011
201149031 501.33-00 Private v. Public Interest Served 12/09/2011
201149031 501.36-01 Section 501(c)(3) Organizations 12/09/2011
201149031 504.50-00 Denial of Exemption 12/09/2011
201149030 6231.03-00 Partnership Item 12/09/2011
201149029 6230.03-01 Time for Filing Claim 12/09/2011
201149028 6229.05-00 Unidentified Partner 12/09/2011
201149027 1312.04-00 Double Exclusion of an Item of Gross Income 12/09/2011
201149027 1311.02-00 Correction Not Barred v. Barred at Time of Error 12/09/2011
201149026 1312.00-00 Circumstances of Adjustment 12/09/2011
201149025 6230.00-00 Additional Administration Provisions 12/09/2011
201149024 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/09/2011
201149023 528.04-00 Revocation of Election 12/09/2011
201149022 6227.01-00 Procedure for Requests 12/09/2011
201149021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/09/2011
201149021 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/09/2011
201149021 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/09/2011
201149020 1502.75-00 Filing Requirements 12/09/2011
201149019 9100.22-00 Other 12/09/2011
201149019 1502.21-00 Consolidated Net Operating Loss Deduction 12/09/2011
201149019 1502.92-00 Carryover and Carryback 12/09/2011
201149018 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149018 9100.22-00 Other 12/09/2011
201149017 1001.22-00 Modifications of debt instruments 12/09/2011

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