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
201341007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341006 1362.04-00 Inadvertent Terminations 10/11/2013
201341005 2601.00-00 Tax On Generation Skipping Transfers 10/11/2013
201341004 355.01-00 Spin-Off 10/11/2013
201341004 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341003 1362.04-00 Inadvertent Terminations 10/11/2013
201341003 1362.01-03 Late Elections 10/11/2013
201341003 1361.03-02 Qualified Subchapter S Trusts 10/11/2013
201341003 1361.03-03 Electing Small Business Trusts 10/11/2013
201341002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2013
201341002 754.02-00 Timeliness of Election 10/11/2013
201341002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/11/2013
201341001 7701.03-06 Liquidating Trusts 10/11/2013
201340026 414.00-00 Definitions and Special Rules 10/04/2013
201340026 414.09-00 Certain Employee Contributions 10/04/2013
201340025 408.03-00 Rollover Contributions 10/04/2013
201340024 408.03-00 Rollover Contributions 10/04/2013
201340023 408.03-00 Rollover Contributions 10/04/2013
201340022 501.10-00 Domestic Fraternal Societies, Orders, and Associations 10/04/2013
201340021 501.03-19 Public Recreation Facilities and Athletic Organizations 10/04/2013
201340021 501.03-25 Social Welfare Groups (See Also 0501.04-00) 10/04/2013
201340021 501.03-30 Organizational and Operational Tests 10/04/2013
201340021 501.35-00 "Exclusively" Test 10/04/2013
201340020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2013

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