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
201349021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/06/2013
201349020 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 12/06/2013
201349019 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/06/2013
201349018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/06/2013
201349017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2013
201349016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2013
201349015 901.02-00 Amount Allowed 12/06/2013
201349014 6511.01-00 Limitation of Amount 12/06/2013
201349014 6511.03-06 Extension of Time by Agreement 12/06/2013
201349013 6041.00-00 Information at Source 12/06/2013
201349013 6041.06-00 Exceptions 12/06/2013
201349013 6041A.05-00 Exceptions 12/06/2013
201349012 1295.02-02 Retroactive Elections 12/06/2013
201349011 1295.02-02 Retroactive Elections 12/06/2013
201349010 1295.02-02 Retroactive Elections 12/06/2013
201349009 9100.22-00 Other 12/06/2013
201349009 1502.21-00 Consolidated Net Operating Loss Deduction 12/06/2013
201349008 9100.22-00 Other 12/06/2013
201349008 1502.21-00 Consolidated Net Operating Loss Deduction 12/06/2013
201349007 1362.01-03 Late Elections 12/06/2013
201349006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2013
201349006 355.01-00 Spin-Off 12/06/2013
201349006 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2013
201349006 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2013
201349005 2652.01-02 Special Election for QTIP 12/06/2013