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
201143006 1502.21-00 Consolidated Net Operating Loss Deduction 10/28/2011
201143006 1502.92-00 Carryover and Carryback 10/28/2011
201143005 1362.01-03 Late Elections 10/28/2011
201143004 9100.00-00 Extension of Time for Making Certain Elections 10/28/2011
201143003 468A.01-00 In General 10/28/2011
201143002 2601.00-00 Tax On Generation Skipping Transfers 10/28/2011
201143002 2041.05-00 Exercise of Powers 10/28/2011
201143001 9100.00-00 Extension of Time for Making Certain Elections 10/28/2011
201143001 2642.00-00 Inclusion Ratio 10/28/2011
201142034 408.03-00 Rollover Contributions 10/21/2011
201142033 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/21/2011
201142032 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/21/2011
201142031 408.03-00 Rollover Contributions 10/21/2011
201142030 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142030 408.03-00 Rollover Contributions 10/21/2011
201142029 501.33-00 Private v. Public Interest Served 10/21/2011
201142028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/21/2011
201142027 501.04-03 Political Activities Organizations 10/21/2011
201142026 514.07-00 Acquisition Indebtedness 10/21/2011
201142025 6166.00-00 Extension of Time to Pay Estate Tax 10/21/2011
201142024 6166.00-00 Extension of Time to Pay Estate Tax 10/21/2011
201142023 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/21/2011
201142022 48.00-00 Energy Credit; Reforestation Credit 10/21/2011
201142021 9100.22-00 Other 10/21/2011
201142021 9114.03-06 Canada 10/21/2011

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