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
201126006 368.01-00 Statutory Merger or Consolidation (Type "A") 07/01/2011
201126006 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201126006 1502.75-10 When Group Remains in Existence 07/01/2011
201126005 1362.01-03 Late Elections 07/01/2011
201126004 115.00-00 Income of States, Municipalities, etc. 07/01/2011
201126003 338.09-00 Purchase from Related Corporation 07/01/2011
201126003 368.06-00 Change in Identity, etc. (Type "F") 07/01/2011
201126003 301.00-00 Distributions of Property 07/01/2011
201126002 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/01/2011
201126001 528.00-00 Certain Homeowners Associations 07/01/2011
201126001 9100.34-00 Section 528 Election to be Treated as Homeowner Association 07/01/2011
201125047 408.01-00 Exclusive Benefit of Individual or His Beneficiary 06/24/2011
201125046 4945.04-04 Grants to Individuals 06/24/2011
201125045 501.03-08 Educational Organizations 06/24/2011
201125045 501.03-30 Organizational and Operational Tests 06/24/2011
201125045 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/24/2011
201125045 501.33-00 Private v. Public Interest Served 06/24/2011
201125044 501.33-00 Private v. Public Interest Served 06/24/2011
201125043 501.03-28 Testing for Public Safety 06/24/2011
201125043 501.01-00 Instrumentalities of U.S. 06/24/2011
201125043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/24/2011
201125042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/24/2011
201125041 7602.00-00 Examination of Books and Witnesses 06/24/2011
201125040 1341.02-00 Amount Previously Included in Income v. Not Included 06/24/2011
201125039 6227.05-00 Other Requests 06/24/2011

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