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
201328020 117.05-02 Other Services 07/12/2013
201328020 117.05-03 Required As Condition 07/12/2013
201328019 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2013
201328019 9100.00-00 Extension of Time for Making Certain Elections 07/12/2013
201328018 856.00-00 Definition of Real Estate Investment Trust 07/12/2013
201328017 1362.04-00 Inadvertent Terminations 07/12/2013
201328017 1362.02-03 Passive Investment Income 07/12/2013
201328016 1362.04-00 Inadvertent Terminations 07/12/2013
201328016 1362.02-03 Passive Investment Income 07/12/2013
201328015 1362.04-00 Inadvertent Terminations 07/12/2013
201328015 1362.02-03 Passive Investment Income 07/12/2013
201328014 1362.04-00 Inadvertent Terminations 07/12/2013
201328014 1362.02-03 Passive Investment Income 07/12/2013
201328013 1362.04-00 Inadvertent Terminations 07/12/2013
201328013 1362.02-03 Passive Investment Income 07/12/2013
201328012 1362.04-00 Inadvertent Terminations 07/12/2013
201328012 1362.02-03 Passive Investment Income 07/12/2013
201328011 1362.04-00 Inadvertent Terminations 07/12/2013
201328011 1362.02-03 Passive Investment Income 07/12/2013
201328010 1362.04-00 Inadvertent Terminations 07/12/2013
201328010 1362.02-03 Passive Investment Income 07/12/2013
201328009 1362.04-00 Inadvertent Terminations 07/12/2013
201328009 1362.02-03 Passive Investment Income 07/12/2013
201328008 1362.04-00 Inadvertent Terminations 07/12/2013
201328008 1362.02-03 Passive Investment Income 07/12/2013

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