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
201335015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2013
201335014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/30/2013
201335014 501.03-02 Foundations 08/30/2013
201335014 501.03-03 Trusts 08/30/2013
201335014 4943.00-00 Excise Taxes on Excess Business Holdings 08/30/2013
201335013 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/30/2013
201335013 6501.01-00 Effects of Net Operating Loss Carrybacks 08/30/2013
201335013 6411.00-00 Tentative Carryback and Refund Adjustments 08/30/2013
201335013 6404.04-00 Interest Assessments 08/30/2013
201335013 6601.12-00 Statute of Limitations on Collection of Interest 08/30/2013
201335012 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/30/2013
201335012 382.12-00 Operating Rules 08/30/2013
201335012 382.12-16 Controlled Groups 08/30/2013
201335012 9100.22-00 Other 08/30/2013
201335011 1362.01-03 Late Elections 08/30/2013
201335010 9100.22-00 Other 08/30/2013
201335010 9114.03-06 Canada 08/30/2013
201335009 1362.01-03 Late Elections 08/30/2013
201335008 861.09-00 Allocation and Apportionment of Interest Expense (In General) 08/30/2013
201335008 861.09-06 Asset Method of Apportionment 08/30/2013
201335008 861.09-07 Fair Market Value Method 08/30/2013
201335007 9100.22-00 Other 08/30/2013
201335007 172.01-00 Carryback and Carryover 08/30/2013
201335007 1502.21-00 Consolidated Net Operating Loss Deduction 08/30/2013
201335006 1362.01-03 Late Elections 08/30/2013

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