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
201152022 4945.04-04 Grants to Individuals 12/30/2011
201152021 501.03-03 Trusts 12/30/2011
201152021 509.01-01 Private Foundation 12/30/2011
201152021 4942.00-00 Taxes on Failure to Distribute Income 12/30/2011
201152021 4942.03-07 Set-Asides 12/30/2011
201152020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/30/2011
201152020 501.33-00 Private v. Public Interest Served 12/30/2011
201152020 501.35-00 "Exclusively" Test 12/30/2011
201152019 501.33-00 Private v. Public Interest Served 12/30/2011
201152019 501.35-00 "Exclusively" Test 12/30/2011
201152018 6402.00-00 Authority to Make Credits or Refunds 12/30/2011
201152017 09.32.06-00 BANKRUPTCY CODE CASES: Priorities: Income taxes 12/30/2011
201152016 1504.02-00 Includible Corporation v. Not an Includible Corporation 12/30/2011
201152015 368.00-00 Definitions Relating to Corporate Reorganizations 12/30/2011
201152015 368.06-00 Change in Identity, etc. (Type "F") 12/30/2011
201152014 264.05-00 Allocation of Interest Expense to Policy Cash Values 12/30/2011
201152014 101.01-02 Transfer for Consideration 12/30/2011
201152013 1295.02-02 Retroactive Elections 12/30/2011
201152012 911.11-03 Reelection 12/30/2011
201152011 1362.04-00 Inadvertent Terminations 12/30/2011
201152011 1362.01-00 Eligible v. Ineligible 12/30/2011
201152010 61.00-00 Gross Income v. Not Gross Income 12/30/2011
201152010 61.02-00 Return of Capital v. Income 12/30/2011
201152010 61.02-06 Court Awards, Settlements, etc. 12/30/2011
201152010 61.28-00 Damages, Court Awards, Settlements 12/30/2011

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