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
201017006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2010
201017005 1362.00-00 Election by Small Business Corporation 04/30/2010
201017005 1362.01-03 Late Elections 04/30/2010
201017004 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/30/2010
201017003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/30/2010
201017002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/30/2010
201017001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/30/2010
201017001 337.16-01 Basis Reductions on Deconsolidation 04/30/2010
201016097 408.03-00 Rollover Contributions 04/23/2010
201016096 412.00-00 Minimum Funding Standards 04/23/2010
201016095 9100.00-00 Extension of Time for Making Certain Elections 04/23/2010
201016095 408A.00-00 Roth IRA 04/23/2010
201016094 412.00-00 Minimum Funding Standards 04/23/2010
201016093 408.03-00 Rollover Contributions 04/23/2010
201016092 408.03-00 Rollover Contributions 04/23/2010
201016091 4945.04-04 Grants to Individuals 04/23/2010
201016090 501.12-00 Local Benevolent Life Insurance Associations, etc. 04/23/2010
201016090 501.12-01 Mutual Ditch or Irrigation Companies 04/23/2010
201016089 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/23/2010
201016089 501.03-05 Corporations 04/23/2010
201016089 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 04/23/2010
201016089 501.03-30 Organizational and Operational Tests 04/23/2010
201016088 501.03-05 Corporations 04/23/2010
201016088 501.05-01 Agriculture and Horticulture Organizations 04/23/2010
201016088 501.33-00 Private v. Public Interest Served 04/23/2010

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