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
201311009 856.07-00 Treatment of Wholly Owned Subsidiaries 03/15/2013
201311009 856.00-00 Definition of Real Estate Investment Trust 03/15/2013
201311008 7701.00-00 Definitions 03/15/2013
201311007 42.00-00 Low-Income Housing Credit 03/15/2013
201311006 6041.00-00 Information at Source 03/15/2013
201311006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/15/2013
201311005 1362.00-00 Election by Small Business Corporation 03/15/2013
201311004 2663.00-00 Regulations 03/15/2013
201311003 167.19-00 Date Property Placed in Service 03/15/2013
201311003 45.00-00 Electricity Produced from Certain Renewable Sources 03/15/2013
201311002 61.00-00 Gross Income v. Not Gross Income 03/15/2013
201311002 3101.00-00 Rate and Measure of Employee Tax 03/15/2013
201311001 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/15/2013
201310052 408.03-00 Rollover Contributions 03/08/2013
201310051 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/08/2013
201310050 408.03-00 Rollover Contributions 03/08/2013
201310049 501.32-00 Income Inures v. does Not Inure to Private Individual 03/08/2013
201310049 501.32-01 Distribution of Assets to Private Individuals 03/08/2013
201310049 501.33-00 Private v. Public Interest Served 03/08/2013
201310048 501.33-00 Private v. Public Interest Served 03/08/2013
201310047 501.26-00 Religious and Apostolic Organizations 03/08/2013
201310046 501.32-00 Income Inures v. does Not Inure to Private Individual 03/08/2013
201310046 501.32-01 Distribution of Assets to Private Individuals 03/08/2013
201310046 501.33-00 Private v. Public Interest Served 03/08/2013
201310046 501.36-00 Business Activities 03/08/2013

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