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
201308008 1362.00-00 Election by Small Business Corporation 02/22/2013
201308008 1362.04-00 Inadvertent Terminations 02/22/2013
201308007 9100.22-00 Other 02/22/2013
201308006 9100.22-00 Other 02/22/2013
201308006 9114.03-06 Canada 02/22/2013
201308005 48.00-00 Energy Credit; Reforestation Credit 02/22/2013
201308004 7704.03-00 Qualifying Income 02/22/2013
201308003 9100.22-00 Other 02/22/2013
201308003 9114.03-06 Canada 02/22/2013
201308002 332.00-00 Complete Liquidation of Subsidiaries 02/22/2013
201308002 332.01-00 Nonrecognition of Gain or Loss 02/22/2013
201308002 368.04-00 Assets for Control of Transferee (Type "D") 02/22/2013
201308002 355.01-00 Spin-Off 02/22/2013
201308001 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/22/2013
201308001 306.00-00 Dispositions of Certain Stock 02/22/2013
201308001 306.01-00 Section 306 Stock v. Not 306 Stock 02/22/2013
201308001 368.00-00 Definitions Relating to Corporate Reorganizations 02/22/2013
201308001 368.05-00 Recapitalization (Type "E") 02/22/2013
201307015 501.03-08 Educational Organizations 02/15/2013
201307014 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2013
201307014 501.33-00 Private v. Public Interest Served 02/15/2013
201307013 4945.04-03 Influencing The Outcome of Elections 02/15/2013
201307012 4942.03-07 Set-Asides 02/15/2013
201307011 4942.03-07 Set-Asides 02/15/2013
201307010 4942.03-07 Set-Asides 02/15/2013