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
201305004 4982.05-01 Capital Gain Net Income 02/01/2013
201305003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2013
201305003 355.01-00 Spin-Off 02/01/2013
201305003 355.09-00 Distributions Within a Consolidated Group 02/01/2013
201305002 9100.22-00 Other 02/01/2013
201305002 992.02-00 Election 02/01/2013
201305001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/01/2013
201304013 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/25/2013
201304012 408.03-00 Rollover Contributions 01/25/2013
201304011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/25/2013
201304011 501.03-08 Educational Organizations 01/25/2013
201304011 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/25/2013
201304011 501.33-00 Private v. Public Interest Served 01/25/2013
201304010 4945.04-04 Grants to Individuals 01/25/2013
201304009 4945.04-04 Grants to Individuals 01/25/2013
201304008 6231.07-00 Tax Matters Partner 01/25/2013
201304007 6532.03-00 Suits By U.S. for Recovery of Erroneous Refunds 01/25/2013
201304006 6166.00-00 Extension of Time to Pay Estate Tax 01/25/2013
201304005 7701.25-04 Terminal Rental Adjustment Clause 01/25/2013
201304004 856.00-00 Definition of Real Estate Investment Trust 01/25/2013
201304004 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 01/25/2013
201304003 1035.00-00 Exchanges of Insurance Policies 01/25/2013
201304002 301.00-00 Distributions of Property 01/25/2013
201304002 305.01-00 Stock Dividends 01/25/2013
201304002 562.03-00 Preferential Dividends 01/25/2013

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