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
201122025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/03/2011
201122024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2011
201122021 6231.07-00 Tax Matters Partner 06/03/2011
201122020 6045.03-05 Exceptions Relating to Real Estate Transactions 06/03/2011
201122020 6050J.00-00 Returns Relating to Foreclosures and Abandonments of Security 06/03/2011
201122020 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/03/2011
201122019 6212.02-00 Name and Address 06/03/2011
201122018 48.01-03 Energy Property 06/03/2011
201122017 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/03/2011
201122017 165.07-00 Disaster Losses 06/03/2011
201122016 856.01-00 Income Requirements 06/03/2011
201122015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122015 754.02-00 Timeliness of Election 06/03/2011
201122015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122014 856.01-00 Income Requirements 06/03/2011
201122013 1362.00-00 Election by Small Business Corporation 06/03/2011
201122013 1362.01-00 Eligible v. Ineligible 06/03/2011
201122013 1362.01-03 Late Elections 06/03/2011
201122012 851.02-00 Gross Income Requirement 06/03/2011
201122011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/03/2011
201122010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2011

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