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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숫자 UILC 주제 출시일
201043008 199.06-00 Agricultural and Horticultural Cooperatives 10/29/2010
201043007 1362.01-03 Late Elections 10/29/2010
201043006 1361.05-00 Qualified Subchapter S Subsidiary 10/29/2010
201043006 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043005 7701.00-00 Definitions 10/29/2010
201043005 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2010
201043004 1275.08-00 Integration 10/29/2010
201043004 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043003 1361.05-00 Qualified Subchapter S Subsidiary 10/29/2010
201043003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/29/2010
201043002 856.00-00 Definition of Real Estate Investment Trust 10/29/2010
201043002 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043001 141.00-00 Private Activity Bond; Qualified Bond 10/29/2010
201043001 141.01-00 Private Business Tests 10/29/2010
201042043 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/22/2010
201042042 408.03-00 Rollover Contributions 10/22/2010
201042041 408.03-00 Rollover Contributions 10/22/2010
201042040 501.03-30 Organizational and Operational Tests 10/22/2010
201042040 501.33-00 Private v. Public Interest Served 10/22/2010
201042040 501.35-00 "Exclusively" Test 10/22/2010
201042039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/22/2010
201042038 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/22/2010
201042037 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 10/22/2010
201042036 6231.05-00 Affected Item 10/22/2010

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