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
201125006 1295.02-02 Retroactive Elections 06/24/2011
201125005 1295.02-02 Retroactive Elections 06/24/2011
201125004 1295.02-02 Retroactive Elections 06/24/2011
201125003 1362.01-03 Late Elections 06/24/2011
201125002 9100.00-00 Extension of Time for Making Certain Elections 06/24/2011
201125002 469.00-00 Passive Activity Losses and Credits Limited 06/24/2011
201125002 469.03-00 Passive Activity Defined 06/24/2011
201125002 469.03-03 Definition of Activity 06/24/2011
201125001 1362.01-03 Late Elections 06/24/2011
201124031 408.03-00 Rollover Contributions 06/17/2011
201124030 409.01-09 Definition of Employer Securities 06/17/2011
201124029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/17/2011
201124025 501.36-00 Business Activities 06/17/2011
201124024 509.02-02 Supporting Organizations 06/17/2011
201124023 860.04-00 Determination 06/17/2011
201124022 7605.01-00 Restrictions on Examination of Taxpayer 06/17/2011
201124021 6402.04-00 Requirement That a Claim Be Filed 06/17/2011
201124021 6402.04-01 Timing 06/17/2011
201124020 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/17/2011
201124019 7602.03-00 Defense to Compliance - Other 06/17/2011
201124018 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/17/2011
201124018 382.12-00 Operating Rules 06/17/2011

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