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
201010006 1381.00-00 Organizations to Which Part Applies 03/12/2010
201010005 2642.00-00 Inclusion Ratio 03/12/2010
201010005 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010005 9100.22-00 Other 03/12/2010
201010004 2642.00-00 Inclusion Ratio 03/12/2010
201010004 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010004 9100.22-00 Other 03/12/2010
201010003 2632.01-00 Time and Manner of Allocation 03/12/2010
201010003 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010002 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 03/12/2010
201010002 856.00-00 Definition of Real Estate Investment Trust 03/12/2010
201010002 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010002 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 03/12/2010
201010001 9100.00-00 Extension of Time for Making Certain Elections 03/12/2010
201010001 1361.05-00 Qualified Subchapter S Subsidiary 03/12/2010
201009018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/05/2010
201009017 408.03-00 Rollover Contributions 03/05/2010
201009016 408.03-00 Rollover Contributions 03/05/2010
201009015 501.36-00 Business Activities 03/05/2010
201009015 501.33-00 Private v. Public Interest Served 03/05/2010
201009015 501.03-08 Educational Organizations 03/05/2010
201009014 4945.04-04 Grants to Individuals 03/05/2010
201009013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/05/2010
201009012 9114.03-06 Canada 03/05/2010
201009011 7701.00-00 Definitions 03/05/2010

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