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
201251019 513.00-00 Unrelated v. Not Unrelated Trade or Business 12/21/2012
201251018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/21/2012
201251018 501.03-20 Religious Organizations 12/21/2012
201251017 6231.01-01 Exception for Small Partnerships 12/21/2012
201251016 3121.00-00 Definitions 12/21/2012
201251015 894.10-00 Teachers, Students, and Trainees 12/21/2012
201251014 6231.07-00 Tax Matters Partner 12/21/2012
201251013 6231.07-00 Tax Matters Partner 12/21/2012
201251012 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 12/21/2012
201251011 7701.00-00 Definitions 12/21/2012
201251011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2012
201251010 1362.01-03 Late Elections 12/21/2012
201251009 9100.00-00 Extension of Time for Making Certain Elections 12/21/2012
201251008 9100.20-00 Section 1502; Election to File Consolidated Return 12/21/2012
201251008 1502.75-00 Filing Requirements 12/21/2012
201251007 1362.00-00 Election by Small Business Corporation 12/21/2012
201251006 355.01-00 Spin-Off 12/21/2012
201251006 355.03-00 Active Business 12/21/2012
201251006 355.03-01 Five-Year Requirement 12/21/2012
201251006 368.04-00 Assets for Control of Transferee (Type "D") 12/21/2012
201251005 856.00-00 Definition of Real Estate Investment Trust 12/21/2012
201251004 754.02-00 Timeliness of Election 12/21/2012
201251004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2012
201251003 1504.00-00 Definitions 12/21/2012
201251003 1504.02-00 Includible Corporation v. Not an Includible Corporation 12/21/2012