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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編號 UILC 主題 發布日期
201245005 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2012
201245005 9100.00-00 Extension of Time for Making Certain Elections 11/09/2012
201245004 2518.00-00 Disclaimers 11/09/2012
201245003 7701.00-00 Definitions 11/09/2012
201245003 7701.03-08 Ordinary Trusts 11/09/2012
201245003 7701.31-00 Foreign Estate or Trust 11/09/2012
201245002 1362.04-00 Inadvertent Terminations 11/09/2012
201245001 1362.04-00 Inadvertent Terminations 11/09/2012
201244024 408.03-00 Rollover Contributions 11/02/2012
201244023 408.03-00 Rollover Contributions 11/02/2012
201244022 408.03-00 Rollover Contributions 11/02/2012
201244021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/02/2012
201244021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2012
201244021 501.03-05 Corporations 11/02/2012
201244021 501.32-00 Income Inures v. does Not Inure to Private Individual 11/02/2012
201244021 501.33-00 Private v. Public Interest Served 11/02/2012
201244020 507.05-00 Liability of Transferee Organizations 11/02/2012
201244020 507.06-00 Imposition of Tax 11/02/2012
201244020 507.07-00 Aggregate Tax Benefit 11/02/2012
201244019 6231.14-00 Regulations with Respect to Certain Special Enforcement Areas 11/02/2012
201244018 6411.04-00 Contents of Applications 11/02/2012
201244018 6411.05-00 Time for Filing Application 11/02/2012
201244017 469.00-00 Passive Activity Losses and Credits Limited 11/02/2012
201244016 6321.03-23 State and Local Taxes and Liens 11/02/2012
201244015 168.20-00 Classification of Property 11/02/2012

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