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
201105011 911.11-03 Reelection 02/04/2011
201105010 170.12-07 Expectation of Benefit 02/04/2011
201105009 172.03-00 Specified Business 02/04/2011
201105008 1381.00-00 Organizations to Which Part Applies 02/04/2011
201105008 1381.02-00 Certain Other Cooperatives 02/04/2011
201105007 45.00-00 Electricity Produced from Certain Renewable Sources 02/04/2011
201105006 45.00-00 Electricity Produced from Certain Renewable Sources 02/04/2011
201105005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/04/2011
201105005 475.05-00 Definitions 02/04/2011
201105005 803.01-00 Premiums 02/04/2011
201105005 1011.00-00 Adjusted Basis for Determining Gain or Loss 02/04/2011
201105004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/04/2011
201105004 1011.00-00 Adjusted Basis for Determining Gain or Loss 02/04/2011
201105004 1.11-00 Maximum Capital Gains Rate 02/04/2011
201105004 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 02/04/2011
201105004 1233.02-00 Short Term Gains and Holding Periods 02/04/2011
201105004 1092.01-01 Limitation 02/04/2011
201105003 355.01-00 Spin-Off 02/04/2011
201105003 368.04-00 Assets for Control of Transferee (Type "D") 02/04/2011
201105002 45.00-00 Electricity Produced from Certain Renewable Sources 02/04/2011
201105001 7702B.02-00 Definition 02/04/2011
201104066 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/28/2011
201104065 412.00-00 Minimum Funding Standards 01/28/2011
201104064 412.00-00 Minimum Funding Standards 01/28/2011
201104063 412.00-00 Minimum Funding Standards 01/28/2011

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