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
201237010 9100.22-00 Other 09/14/2012
201237010 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2012
201237009 1362.01-03 Late Elections 09/14/2012
201237008 45.00-00 Electricity Produced from Certain Renewable Sources 09/14/2012
201237007 45.00-00 Electricity Produced from Certain Renewable Sources 09/14/2012
201237006 9100.22-00 Other 09/14/2012
201237006 992.02-00 Election 09/14/2012
201237005 115.00-00 Income of States, Municipalities, etc. 09/14/2012
201237005 115.03-00 Essential Governmental Function 09/14/2012
201237004 9100.22-00 Other 09/14/2012
201237004 9114.03-06 Canada 09/14/2012
201237003 9100.00-00 Extension of Time for Making Certain Elections 09/14/2012
201237002 9100.22-00 Other 09/14/2012
201237002 9114.03-06 Canada 09/14/2012
201237001 1362.02-00 Termination of Election 09/14/2012
201236039 408.03-00 Rollover Contributions 09/07/2012
201236038 408.03-00 Rollover Contributions 09/07/2012
201236037 408.03-00 Rollover Contributions 09/07/2012
201236036 408.03-00 Rollover Contributions 09/07/2012
201236035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/07/2012
201236034 408.03-00 Rollover Contributions 09/07/2012
201236033 501.03-05 Corporations 09/07/2012
201236033 501.03-20 Religious Organizations 09/07/2012
201236033 501.33-01 Trustees Serve Private Interest 09/07/2012
201236033 501.36-01 Section 501(c)(3) Organizations 09/07/2012

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