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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201206021 412.06-00 Minimum Funding Waiver 02/10/2012
201206020 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/10/2012
201206019 4941.04-00 Definition of Self-Dealing 02/10/2012
201206018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2012
201206018 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/10/2012
201206018 512.01-00 Exception, Additions, and Limitations on Unrelated Income 02/10/2012
201206018 514.07-00 Acquisition Indebtedness 02/10/2012
201206017 6231.05-00 Affected Item 02/10/2012
201206016 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 02/10/2012
201206015 851.02-00 Gross Income Requirement 02/10/2012
201206014 6501.04-03 Information Returns 02/10/2012
201206014 6501.04-11 Amended Returns 02/10/2012
201206014 6501.08-05 Amended Returns as Waivers 02/10/2012
201206013 7701.00-00 Definitions 02/10/2012
201206013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2012
201206012 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206012 7701.00-00 Definitions 02/10/2012
201206011 1362.00-00 Election by Small Business Corporation 02/10/2012
201206010 338.01-02 Time in which Election must be made 02/10/2012
201206010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/10/2012
201206009 1362.01-00 Eligible v. Ineligible 02/10/2012
201206009 1362.01-02 Election After Termination 02/10/2012
201206009 1362.02-00 Termination of Election 02/10/2012
201206009 1362.02-02 Ceases to be Small Business Corporation 02/10/2012
201206009 1362.04-00 Inadvertent Terminations 02/10/2012

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