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
201409007 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 02/28/2014
201409006 6103.08-01 Disclosure within the Department of Treasury 02/28/2014
201409005 6081.00-00 Extension of Time for Filing Returns 02/28/2014
201409004 9100.10-01 Accounting Methods 02/28/2014
201409003 355.01-00 Spin-Off 02/28/2014
201409003 368.04-00 Assets for Control of Transferee (Type "D") 02/28/2014
201409003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/28/2014
201409003 361.02-02 Certain Transfers to Creditors 02/28/2014
201409002 355.01-00 Spin-Off 02/28/2014
201409002 368.04-00 Assets for Control of Transferee (Type "D") 02/28/2014
201409001 1362.04-00 Inadvertent Terminations 02/28/2014
201408035 501.07-00 Social Clubs 02/21/2014
201408034 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/21/2014
201408033 4945.04-04 Grants to Individuals 02/21/2014
201408032 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/21/2014
201408031 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 02/21/2014
201408031 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/21/2014
201408031 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/21/2014
201408030 501.03-25 Social Welfare Groups (See Also 0501.04-00) 02/21/2014
201408030 501.35-00 "Exclusively" Test 02/21/2014
201408030 501.38-00 Legislative and Political Propaganda Activities 02/21/2014
201408030 501.38-01 "Action" Organizations 02/21/2014
201408030 501.38-02 Electing Expenditure Test 02/21/2014
201408029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/21/2014
201408028 9100.00-00 Extension of Time for Making Certain Elections 02/21/2014

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