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
201134006 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134005 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134004 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134003 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 08/26/2011
201134003 9100.02-00 Section 59(e) 08/26/2011
201134002 1362.04-00 Inadvertent Terminations 08/26/2011
201134001 1502.21-00 Consolidated Net Operating Loss Deduction 08/26/2011
201134001 9100.22-00 Other 08/26/2011
201133016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 08/19/2011
201133015 408.03-00 Rollover Contributions 08/19/2011
201133014 408.03-00 Rollover Contributions 08/19/2011
201133013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/19/2011
201133013 507.01-00 Termination Under Section 507(a)(1) 08/19/2011
201133013 4940.02-00 Computation of Net Investment Income 08/19/2011
201133013 4941.04-00 Definition of Self-Dealing 08/19/2011
201133013 4942.03-05 Qualifying Distribution 08/19/2011
201133013 4945.04-05 Grants to Organizations 08/19/2011
201133013 4958.00-00 Excess Benefit Transaction 08/19/2011
201133012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/19/2011
201133012 4958.00-00 Excess Benefit Transaction 08/19/2011
201133011 501.25-00 Section 501(c)(25) Organizations 08/19/2011
201133010 6426.00-00 Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures 08/19/2011
201133009 263.02-01 Oil and Gas Wells (See Also 291.02-01|et seq.) 08/19/2011
201133009 9100.00-00 Extension of Time for Making Certain Elections 08/19/2011
201133008 9100.20-00 Section 1502; Election to File Consolidated Return 08/19/2011

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