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
201301011 1362.00-00 Election by Small Business Corporation 01/04/2013
201301011 1362.04-00 Inadvertent Terminations 01/04/2013
201301010 7704.03-00 Qualifying Income 01/04/2013
201301009 9100.22-00 Other 01/04/2013
201301009 1502.21-00 Consolidated Net Operating Loss Deduction 01/04/2013
201301008 1362.00-00 Election by Small Business Corporation 01/04/2013
201301008 1362.01-00 Eligible v. Ineligible 01/04/2013
201301008 1362.01-03 Late Elections 01/04/2013
201301007 856.04-00 Rents From Real Property 01/04/2013
201301006 7701.00-00 Definitions 01/04/2013
201301006 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2013
201301005 7701.00-00 Definitions 01/04/2013
201301005 9100.00-00 Extension of Time for Making Certain Elections 01/04/2013
201301005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/04/2013
201301004 1361.00-00 Definitions 01/04/2013
201301004 1361.03-02 Qualified Subchapter S Trusts 01/04/2013
201301003 1362.04-00 Inadvertent Terminations 01/04/2013
201301002 1362.01-03 Late Elections 01/04/2013
201301001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/04/2013
201252029 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/28/2012
201252028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252027 501.19-00 Organization of Past or Present Armed Forces Members 12/28/2012
201252026 501.32-00 Income Inures v. does Not Inure to Private Individual 12/28/2012
201252026 501.32-01 Distribution of Assets to Private Individuals 12/28/2012

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