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
201115028 9100.00-00 Extension of Time for Making Certain Elections 04/15/2011
201115028 408.00-00 Individual Retirement Accounts 04/15/2011
201115027 4945.04-04 Grants to Individuals 04/15/2011
201115026 501.32-01 Distribution of Assets to Private Individuals 04/15/2011
201115026 501.33-00 Private v. Public Interest Served 04/15/2011
201115025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/15/2011
201115024 163.00-00 Interest 04/15/2011
201115023 6229.02-00 Extension by Agreement 04/15/2011
201115022 6331.00-00 Levy and Distraint 04/15/2011
201115021 6230.03-01 Time for Filing Claim 04/15/2011
201115020 6230.03-01 Time for Filing Claim 04/15/2011
201115019 965.04-00 Taxable Income Limitation 04/15/2011
201115018 6402.00-00 Authority to Make Credits or Refunds 04/15/2011
201115017 856.01-00 Income Requirements 04/15/2011
201115016 1361.00-00 Definitions 04/15/2011
201115016 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115016 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115016 1368.00-00 Distributions 04/15/2011
201115016 1368.01-00 Accumulated Adjustments Account 04/15/2011
201115016 368.00-00 Definitions Relating to Corporate Reorganizations 04/15/2011
201115016 368.06-00 Change in Identity, etc. (Type "F") 04/15/2011
201115015 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115015 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/15/2011
201115015 1362.04-00 Inadvertent Terminations 04/15/2011
201115014 332.00-00 Complete Liquidation of Subsidiaries 04/15/2011

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