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
201314008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
201314007 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/05/2013
201314007 9100.00-00 Extension of Time for Making Certain Elections 04/05/2013
201314006 1362.04-00 Inadvertent Terminations 04/05/2013
201314005 165.06-02 Securities In Affiliated Corporations 04/05/2013
201314004 731.00-00 Extent of Recognition of Gain or Loss on Distribution 04/05/2013
201314003 368.00-00 Definitions Relating to Corporate Reorganizations 04/05/2013
201314003 368.06-00 Change in Identity, etc. (Type "F") 04/05/2013
201314003 1361.00-00 Definitions 04/05/2013
201314003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/05/2013
201314003 1361.05-00 Qualified Subchapter S Subsidiary 04/05/2013
201314002 856.00-00 Definition of Real Estate Investment Trust 04/05/2013
201314001 355.01-00 Spin-Off 04/05/2013
201314001 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2013
201314001 351.00-00 Transfer to Corporation Controlled by Transferor 04/05/2013
201314001 332.01-00 Nonrecognition of Gain or Loss 04/05/2013
201313035 501.07-01 Profit v. Not for Profit 03/29/2013
201313034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/29/2013
201313034 501.33-00 Private v. Public Interest Served 03/29/2013
201313033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/29/2013
201313033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/29/2013
201313033 501.33-00 Private v. Public Interest Served 03/29/2013
201313032 501.32-00 Income Inures v. does Not Inure to Private Individual 03/29/2013
201313032 501.33-00 Private v. Public Interest Served 03/29/2013
201313032 501.03-24 Scientific Organizations 03/29/2013

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