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
201704024 4945.04-04 Grants to Individuals 01/27/2017
201704023 4945.04-04 Grants to Individuals 01/27/2017
201704022 4945.04-04 Grants to Individuals 01/27/2017
201704021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/27/2017
201704021 501.33-00 Private v. Public Interest Served 01/27/2017
201704021 501.36-00 Business Activities 01/27/2017
201704020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2017
201704020 501.32-00 Income Inures v. does Not Inure to Private Individual 01/27/2017
201704020 501.33-00 Private v. Public Interest Served 01/27/2017
201704019 501.03-07 Civil Rights Groups 01/27/2017
201704018 501.03-05 Corporations 01/27/2017
201704017 856.00-00 Definition of Real Estate Investment Trust 01/27/2017
201704017 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704016 1362.01-03 Late Elections 01/27/2017
201704015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/27/2017
201704015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/27/2017
201704014 1382.00-00 Taxable Income of Cooperatives 01/27/2017
201704014 1388.00-00 Definitions; Special Rules 01/27/2017
201704013 988.05-00 Hedging Transactions 01/27/2017
201704012 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/27/2017
201704012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/27/2017
201704011 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/27/2017
201704011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/27/2017
201704010 2010.04-00 Portability Election under � 2010(c)(5)(A) 01/27/2017
201704010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 01/27/2017

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