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
201233003 9100.00-00 Extension of Time for Making Certain Elections 08/17/2012
201233002 1362.01-03 Late Elections 08/17/2012
201233001 1362.01-00 Eligible v. Ineligible 08/17/2012
201233001 1362.01-03 Late Elections 08/17/2012
201232038 4943.00-00 Excise Taxes on Excess Business Holdings 08/10/2012
201232037 4945.04-04 Grants to Individuals 08/10/2012
201232036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/10/2012
201232036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/10/2012
201232035 501.32-00 Income Inures v. does Not Inure to Private Individual 08/10/2012
201232035 501.32-01 Distribution of Assets to Private Individuals 08/10/2012
201232035 501.33-00 Private v. Public Interest Served 08/10/2012
201232034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/10/2012
201232034 501.03-20 Religious Organizations 08/10/2012
201232033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/10/2012
201232033 355.01-00 Spin-Off 08/10/2012
201232033 355.01-01 Split-Off 08/10/2012
201232033 368.04-00 Assets for Control of Transferee (Type "D") 08/10/2012
201232033 368.01-00 Statutory Merger or Consolidation (Type "A") 08/10/2012
201232033 351.00-00 Transfer to Corporation Controlled by Transferor 08/10/2012
201232032 856.00-00 Definition of Real Estate Investment Trust 08/10/2012
201232031 7701.00-00 Definitions 08/10/2012
201232031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/10/2012
201232030 351.00-00 Transfer to Corporation Controlled by Transferor 08/10/2012
201232030 832.00-00 Insurance Company Taxable Income 08/10/2012
201232029 1362.04-00 Inadvertent Terminations 08/10/2012

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