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
201033005 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033004 7701.00-00 Definitions 08/20/2010
201033004 1362.01-03 Late Elections 08/20/2010
201033004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2010
201033003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2010
201033002 9100.04-00 Section 168; MACRS 08/20/2010
201033001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2010
201033001 355.01-00 Spin-Off 08/20/2010
201033001 368.00-00 Definitions Relating to Corporate Reorganizations 08/20/2010
201033001 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033001 1361.05-00 Qualified Subchapter S Subsidiary 08/20/2010
201032053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032051 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032049 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032048 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/13/2010
201032046 501.07-00 Social Clubs 08/13/2010
201032045 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/13/2010
201032045 501.07-00 Social Clubs 08/13/2010
201032045 501.07-02 Distribution of Assets 08/13/2010
201032044 507.00-00 Termination of Private Foundation Status 08/13/2010
201032044 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 08/13/2010
201032044 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/13/2010

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