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
201150034 501.03-05 Corporations 12/16/2011
201150034 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/16/2011
201150034 501.06-02 Conduct of Business for Profit 12/16/2011
201150033 9999.98-00 Not Able to Identify Under Present List 12/16/2011
201150032 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/16/2011
201150032 501.06-01 Performance of Particular Services for Members 12/16/2011
201150031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/16/2011
201150030 1362.04-00 Inadvertent Terminations 12/16/2011
201150030 1361.01-04 More than One Class of Stock 12/16/2011
201150029 6048.00-00 Returns as to Certain Foreign Trusts 12/16/2011
201150029 6677.00-00 Failure to File Information With Respect to Certain Foreign Trusts 12/16/2011
201150028 472.01-00 Election 12/16/2011
201150028 9100.11-00 Section 472; LIFO Election 12/16/2011
201150027 168.00-00 Modified Accelerated Cost Recovery System 12/16/2011
201150027 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150026 148.00-00 Arbitrage 12/16/2011
201150025 472.01-00 Election 12/16/2011
201150025 9100.11-00 Section 472; LIFO Election 12/16/2011
201150024 1362.00-00 Election by Small Business Corporation 12/16/2011
201150024 1362.04-00 Inadvertent Terminations 12/16/2011
201150023 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/16/2011
201150022 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150022 856.07-00 Treatment of Wholly Owned Subsidiaries 12/16/2011
201150021 304.00-00 Redemption Through Use of Related Corporations 12/16/2011
201150021 304.01-03 Distribution to which Section 301 Applies 12/16/2011

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