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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編號 UILC 主題 發布日期
201309018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309017 501.12-02 Mutual or Cooperative Telephone Companies 03/01/2013
201309016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2013
201309014 501.02-00 Title-Holding Company 03/01/2013
201309013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/01/2013
201309013 172.01-00 Carryback and Carryover 03/01/2013
201309013 63.00-00 Taxable Income Defined 03/01/2013
201309012 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 03/01/2013
201309011 817.00-00 Treatment of Variable Contracts 03/01/2013
201309010 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309010 6050I.01-00 Compliance 03/01/2013
201309009 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309009 6050I.01-00 Compliance 03/01/2013
201309008 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309008 6050I.01-00 Compliance 03/01/2013
201309007 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309007 6050I.01-00 Compliance 03/01/2013
201309006 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309006 6050I.01-00 Compliance 03/01/2013
201309005 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/01/2013
201309005 6050I.01-00 Compliance 03/01/2013
201309004 164.00-00 Taxes 03/01/2013
201309003 1361.01-04 More than One Class of Stock 03/01/2013
201309002 9100.00-00 Extension of Time for Making Certain Elections 03/01/2013