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
201320009 2601.04-00 Transitional Rules 05/17/2013
201320008 1362.00-00 Election by Small Business Corporation 05/17/2013
201320008 1362.02-00 Termination of Election 05/17/2013
201320008 1362.02-03 Passive Investment Income 05/17/2013
201320008 1362.04-00 Inadvertent Terminations 05/17/2013
201320007 856.00-00 Definition of Real Estate Investment Trust 05/17/2013
201320006 1362.04-00 Inadvertent Terminations 05/17/2013
201320005 9100.00-00 Extension of Time for Making Certain Elections 05/17/2013
201320005 2652.01-00 Transferor Defined 05/17/2013
201320005 2652.01-02 Special Election for QTIP 05/17/2013
201320004 2632.01-00 Time and Manner of Allocation 05/17/2013
201320004 9100.00-00 Extension of Time for Making Certain Elections 05/17/2013
201320003 45.00-00 Electricity Produced from Certain Renewable Sources 05/17/2013
201320002 856.04-00 Rents From Real Property 05/17/2013
201320001 856.04-00 Rents From Real Property 05/17/2013
201319037 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/10/2013
201319036 414.08-00 Church Plan 05/10/2013
201319035 412.06-00 Minimum Funding Waiver 05/10/2013
201319034 408.03-00 Rollover Contributions 05/10/2013
201319033 4945.04-04 Grants to Individuals 05/10/2013
201319032 4945.04-04 Grants to Individuals 05/10/2013
201319031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/10/2013
201319031 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/10/2013
201319030 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/10/2013
201319029 6229.02-00 Extension by Agreement 05/10/2013

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