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
201147002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/25/2011
201147001 108.00-00 Income From Discharge of Indebtedness 11/25/2011
201147001 108.05-00 Student Loans 11/25/2011
201146026 408.03-00 Rollover Contributions 11/18/2011
201146025 408.03-00 Rollover Contributions 11/18/2011
201146024 408.03-00 Rollover Contributions 11/18/2011
201146023 501.03-30 Organizational and Operational Tests 11/18/2011
201146022 501.07-00 Social Clubs 11/18/2011
201146021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2011
201146020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2011
201146019 4942.03-07 Set-Asides 11/18/2011
201146018 4945.04-04 Grants to Individuals 11/18/2011
201146017 7602.00-00 Examination of Books and Witnesses 11/18/2011
201146017 7602.03-02 Information in Commissioner's Possession 11/18/2011
201146017 7602.08-00 Use of Summons 11/18/2011
201146016 42.00-00 Low-Income Housing Credit 11/18/2011
201146015 9100.22-00 Other 11/18/2011
201146015 1502.21-00 Consolidated Net Operating Loss Deduction 11/18/2011
201146014 1502.75-00 Filing Requirements 11/18/2011
201146013 9100.22-00 Other 11/18/2011
201146013 1502.21-00 Consolidated Net Operating Loss Deduction 11/18/2011
201146012 856.00-00 Definition of Real Estate Investment Trust 11/18/2011
201146012 9100.00-00 Extension of Time for Making Certain Elections 11/18/2011
201146011 468A.01-00 In General 11/18/2011
201146010 468A.01-00 In General 11/18/2011

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