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
201105046 408.03-00 Rollover Contributions 02/04/2011
201105045 408.03-00 Rollover Contributions 02/04/2011
201105044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2011
201105043 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/04/2011
201105043 501.01-00 Instrumentalities of U.S. 02/04/2011
201105043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105043 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/04/2011
201105042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2011
201105041 9999.00-00 Miscellaneous Issues 02/04/2011
201105040 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/04/2011
201105039 3121.00-00 Definitions 02/04/2011
201105038 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 02/04/2011
201105037 9999.99-99 Issues in Case Not Yet Identified 02/04/2011
201105036 7216.20-00 Permitted Disclosures Without Taxpayer Consent 02/04/2011
201105035 4975.03-00 Prohibited Transaction 02/04/2011
201105034 6302.00-00 Mode or Time of Collection 02/04/2011
201105034 6151.00-00 Time and Place for Paying Tax Shown on Returns 02/04/2011
201105033 6231.01-01 Exception for Small Partnerships 02/04/2011
201105032 6213.07-01 Mathematical or Clerical Errors 02/04/2011
201105031 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/04/2011
201105031 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/04/2011
201105030 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 02/04/2011
201105029 9100.00-00 Extension of Time for Making Certain Elections 02/04/2011
201105029 9100.22-00 Other 02/04/2011
201105028 1362.01-03 Late Elections 02/04/2011

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