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
201152011 1362.04-00 Inadvertent Terminations 12/30/2011
201152011 1362.01-00 Eligible v. Ineligible 12/30/2011
201152010 61.00-00 Gross Income v. Not Gross Income 12/30/2011
201152010 61.02-00 Return of Capital v. Income 12/30/2011
201152010 61.02-06 Court Awards, Settlements, etc. 12/30/2011
201152010 61.28-00 Damages, Court Awards, Settlements 12/30/2011
201152010 61.28-03 Return of Capital--Basis 12/30/2011
201152009 9100.22-00 Other 12/30/2011
201152009 1502.21-00 Consolidated Net Operating Loss Deduction 12/30/2011
201152008 355.01-00 Spin-Off 12/30/2011
201152007 9100.00-00 Extension of Time for Making Certain Elections 12/30/2011
201152007 1296.00-00 Passive Foreign Investment Company 12/30/2011
201152006 1382.00-00 Taxable Income of Cooperatives 12/30/2011
201152006 199.06-00 Agricultural and Horticultural Cooperatives 12/30/2011
201152005 162.05-00 Certain Business Expenses 12/30/2011
201152005 61.00-00 Gross Income v. Not Gross Income 12/30/2011
201152004 2642.00-00 Inclusion Ratio 12/30/2011
201152004 9100.00-00 Extension of Time for Making Certain Elections 12/30/2011
201152003 6031.00-00 Return of Partnership Income 12/30/2011
201152003 6031.04-00 Information Required to be Provided to Partners 12/30/2011
201152002 6031.00-00 Return of Partnership Income 12/30/2011
201152002 6031.04-00 Information Required to be Provided to Partners 12/30/2011
201152001 1362.01-03 Late Elections 12/30/2011
201151028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/23/2011
201151027 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/23/2011

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