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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编号 UILC 主题 发布日期
201231015 507.01-00 Termination Under Section 507(a)(1) 08/03/2012
201231015 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/03/2012
201231015 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/03/2012
201231015 4945.00-00 Excise Taxes on Taxable Expenditures 08/03/2012
201231014 507.01-00 Termination Under Section 507(a)(1) 08/03/2012
201231014 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/03/2012
201231014 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/03/2012
201231014 4945.00-00 Excise Taxes on Taxable Expenditures 08/03/2012
201231013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/03/2012
201231013 501.06-01 Performance of Particular Services for Members 08/03/2012
201231012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2012
201231011 451.08-00 Tax Refunds 08/03/2012
201231010 9114.03-42 United Kingdom 08/03/2012
201231009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
201231009 7701.00-00 Definitions 08/03/2012
201231008 7701.00-00 Definitions 08/03/2012
201231007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/03/2012
201231006 911.11-03 Reelection 08/03/2012
201231005 7701.00-00 Definitions 08/03/2012
201231005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2012
201231004 481.02-02 Involuntary 08/03/2012
201231003 9100.00-00 Extension of Time for Making Certain Elections 08/03/2012
201231003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 08/03/2012
201231002 2632.00-00 Special Rules for Allocation of GST Exemption 08/03/2012
201231002 9100.00-00 Extension of Time for Making Certain Elections 08/03/2012

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