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
201215014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/13/2012
201215014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/13/2012
201215013 501.32-00 Income Inures v. does Not Inure to Private Individual 04/13/2012
201215013 501.32-01 Distribution of Assets to Private Individuals 04/13/2012
201215013 501.33-00 Private v. Public Interest Served 04/13/2012
201215012 501.32-00 Income Inures v. does Not Inure to Private Individual 04/13/2012
201215012 501.32-01 Distribution of Assets to Private Individuals 04/13/2012
201215012 501.33-00 Private v. Public Interest Served 04/13/2012
201215011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/13/2012
201215011 501.03-05 Corporations 04/13/2012
201215011 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 04/13/2012
201215011 501.03-30 Organizational and Operational Tests 04/13/2012
201215010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/13/2012
201215009 6230.00-00 Additional Administration Provisions 04/13/2012
201215008 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/13/2012
201215007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/13/2012
201215006 6404.00-00 Abatements 04/13/2012
201215005 355.01-00 Spin-Off 04/13/2012
201215005 368.04-00 Assets for Control of Transferee (Type "D") 04/13/2012
201215004 1362.00-00 Election by Small Business Corporation 04/13/2012
201215003 7701.00-00 Definitions 04/13/2012
201215003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201215002 7701.00-00 Definitions 04/13/2012
201215002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2012
201215001 1362.01-03 Late Elections 04/13/2012

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