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
201252026 501.33-00 Private v. Public Interest Served 12/28/2012
201252025 501.03-08 Educational Organizations 12/28/2012
201252025 501.33-00 Private v. Public Interest Served 12/28/2012
201252025 501.36-03 Publishing Activities, Radio, Television, etc. 12/28/2012
201252024 501.32-00 Income Inures v. does Not Inure to Private Individual 12/28/2012
201252024 501.32-01 Distribution of Assets to Private Individuals 12/28/2012
201252024 501.33-00 Private v. Public Interest Served 12/28/2012
201252023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/28/2012
201252019 4945.04-04 Grants to Individuals 12/28/2012
201252018 1031.05-00 Deferred Exchanges 12/28/2012
201252018 1031.06-00 Multi-Party Exchanges 12/28/2012
201252017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/28/2012
201252017 355.01-01 Split-Off 12/28/2012
201252017 368.00-00 Definitions Relating to Corporate Reorganizations 12/28/2012
201252017 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2012
201252015 6501.04-11 Amended Returns 12/28/2012
201252015 6401.00-00 Amounts Treated as Overpayments 1252016.pdf 61 12/28/2012 201252016 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/28/2012
201252014 368.01-00 Statutory Merger or Consolidation (Type "A") 12/28/2012
201252014 368.03-00 Stock for Property (Type "C") 12/28/2012
201252014 368.06-00 Change in Identity, etc. (Type "F") 12/28/2012
201252014 368.09-01 Several Steps 12/28/2012
201252014 351.00-00 Transfer to Corporation Controlled by Transferor 12/28/2012

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