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
201124002 1362.01-03 Late Elections 06/17/2011
201124001 856.00-00 Definition of Real Estate Investment Trust 06/17/2011
201124001 9100.00-00 Extension of Time for Making Certain Elections 06/17/2011
201123050 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/10/2011
201123049 412.00-00 Minimum Funding Standards 06/10/2011
201123048 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/10/2011
201123047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/10/2011
201123046 6104.00-00 Publicity of Information Required From Certain Exempt Organizations and Certain Trusts (Permitted v. Not Permitted) 06/10/2011
201123045 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/10/2011
201123045 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/10/2011
201123045 513.04-00 Sales and Service to Public 06/10/2011
201123044 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 06/10/2011
201123044 1221.00-00 Capital Asset v. Not a Capital Asset 06/10/2011
201123044 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 06/10/2011
201123044 1234.00-00 Option to Buy or Sell 06/10/2011
201123043 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 06/10/2011
201123043 1221.00-00 Capital Asset v. Not a Capital Asset 06/10/2011
201123043 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 06/10/2011
201123043 1234.00-00 Option to Buy or Sell 06/10/2011
201123042 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 06/10/2011
201123042 1221.00-00 Capital Asset v. Not a Capital Asset 06/10/2011
201123042 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 06/10/2011
201123042 1234.00-00 Option to Buy or Sell 06/10/2011
201123041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/10/2011
201123040 501.19-00 Organization of Past or Present Armed Forces Members 06/10/2011

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