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
201106003 1297.00-00 Special Rules 02/11/2011
201106003 957.00-00 Controlled Foreign Corporations; United States Persons 02/11/2011
201106002 1362.01-03 Late Elections 02/11/2011
201106002 1362.02-00 Termination of Election 02/11/2011
201106002 1362.02-02 Ceases to be Small Business Corporation 02/11/2011
201106002 1362.04-00 Inadvertent Terminations 02/11/2011
201106001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/11/2011
201105053 4943.00-00 Excise Taxes on Excess Business Holdings 02/04/2011
201105052 4942.03-07 Set-Asides 02/04/2011
201105051 4942.03-07 Set-Asides 02/04/2011
201105050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105048 501.06-01 Performance of Particular Services for Members 02/04/2011
201105047 501.12-02 Mutual or Cooperative Telephone Companies 02/04/2011
201105046 408.03-00 Rollover Contributions 02/04/2011
201105045 408.03-00 Rollover Contributions 02/04/2011
201105044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2011
201105043 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/04/2011
201105043 501.01-00 Instrumentalities of U.S. 02/04/2011
201105043 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105043 513.00-00 Unrelated v. Not Unrelated Trade or Business 02/04/2011
201105042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/04/2011
201105041 9999.00-00 Miscellaneous Issues 02/04/2011
201105040 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/04/2011
201105039 3121.00-00 Definitions 02/04/2011

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