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
201340006 9100.22-00 Other 10/04/2013
201340006 168.00-00 Modified Accelerated Cost Recovery System 10/04/2013
201340005 104.02-00 Workmen's Compensation 10/04/2013
201340004 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 10/04/2013
201340003 9100.22-00 Other 10/04/2013
201340003 1502.21-00 Consolidated Net Operating Loss Deduction 10/04/2013
201340002 1362.00-00 Election by Small Business Corporation 10/04/2013
201340002 1362.01-03 Late Elections 10/04/2013
201340001 1362.04-00 Inadvertent Terminations 10/04/2013
201339004 414.08-00 Church Plan 09/27/2013
201339003 408.03-00 Rollover Contributions 09/27/2013
201339002 408.03-00 Rollover Contributions 09/27/2013
201339001 332.01-00 Nonrecognition of Gain or Loss 09/27/2013
201339001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/27/2013
201339001 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2013
201339001 368.06-00 Change in Identity, etc. (Type "F") 09/27/2013
201339001 1502.13-00 Intercompany Transactions 09/27/2013
201339001 1502.32-00 Investment Adjustment 09/27/2013
201338059 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/20/2013
201338058 408.03-00 Rollover Contributions 09/20/2013
201338057 408.03-00 Rollover Contributions 09/20/2013
201338056 408.03-00 Rollover Contributions 09/20/2013
201338055 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/20/2013
201338054 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/20/2013
201338053 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/20/2013

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