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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Номер UILC Тема Дата публикации
201123039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/10/2011
201123038 501.12-02 Mutual or Cooperative Telephone Companies 06/10/2011
201123037 501.12-03 Mutual or Cooperative Electric Companies 06/10/2011
201123036 501.03-28 Testing for Public Safety 06/10/2011
201123036 509.01-01 Private Foundation 06/10/2011
201123036 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/10/2011
201123035 501.12-03 Mutual or Cooperative Electric Companies 06/10/2011
201123034 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 06/10/2011
201123034 6696.02-00 Periods of Limitation 06/10/2011
201123033 6221.00-00 Tax Treatment Determined At Partnership Level 06/10/2011
201123032 6901.03-01 Extension by Agreement 06/10/2011
201123031 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/10/2011
201123030 355.01-01 Split-Off 06/10/2011
201123030 355.05-00 Control 06/10/2011
201123030 355.03-01 Five-Year Requirement 06/10/2011
201123029 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/10/2011
201123029 6611.04-00 Interest on Refunds 06/10/2011
201123028 4254.00-00 Computation of Communications Tax 06/10/2011
201123027 4271.03-00 By Whom Paid 06/10/2011
201123026 9100.22-00 Other 06/10/2011
201123026 1502.21-00 Consolidated Net Operating Loss Deduction 06/10/2011
201123025 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201123025 355.01-00 Spin-Off 06/10/2011
201123024 9100.22-00 Other 06/10/2011
201123024 9114.03-06 Canada 06/10/2011

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