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
201049022 9100.20-00 Section 1502; Election to File Consolidated Return 12/10/2010
201049022 1502.75-00 Filing Requirements 12/10/2010
201049021 901.01-04 Dual Capacity Taxpayers 12/10/2010
201049020 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049019 1362.01-03 Late Elections 12/10/2010
201049018 42.00-00 Low-Income Housing Credit 12/10/2010
201049017 1362.01-03 Late Elections 12/10/2010
201049016 2601.03-01 Irrevocable Trusts 12/10/2010
201049015 851.02-00 Gross Income Requirement 12/10/2010
201049014 1502.75-00 Filing Requirements 12/10/2010
201049013 856.00-00 Definition of Real Estate Investment Trust 12/10/2010
201049012 2601.00-00 Tax On Generation Skipping Transfers 12/10/2010
201049012 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049011 1362.01-03 Late Elections 12/10/2010
201049010 1362.01-03 Late Elections 12/10/2010
201049009 468A.01-00 In General 12/10/2010
201049008 2601.03-01 Irrevocable Trusts 12/10/2010
201049007 1382.00-00 Taxable Income of Cooperatives 12/10/2010
201049007 199.06-00 Agricultural and Horticultural Cooperatives 12/10/2010
201049006 453.05-00 Disposition of Obligations 12/10/2010
201049006 453.13-01 Exceptions to Dealer Dispositions 12/10/2010
201049005 468A.01-00 In General 12/10/2010
201049004 9100.00-00 Extension of Time for Making Certain Elections 12/10/2010
201049004 565.00-00 Consent Dividends 12/10/2010
201049003 141.01-01 Business Use Test 12/10/2010

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