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
201141018 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 10/14/2011
201141017 7602.03-00 Defense to Compliance - Other 10/14/2011
201141016 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141015 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141014 1296.00-00 Passive Foreign Investment Company 10/14/2011
201141013 7704.03-00 Qualifying Income 10/14/2011
201141012 367.00-00 Foreign Corporations 10/14/2011
201141012 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 10/14/2011
201141011 367.00-00 Foreign Corporations 10/14/2011
201141011 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 10/14/2011
201141010 1502.75-00 Filing Requirements 10/14/2011
201141010 9100.20-00 Section 1502; Election to File Consolidated Return 10/14/2011
201141009 1502.32-00 Investment Adjustment 10/14/2011
201141009 9100.22-00 Other 10/14/2011
201141008 1502.32-00 Investment Adjustment 10/14/2011
201141008 9100.22-00 Other 10/14/2011
201141007 1381.00-00 Organizations to Which Part Applies 10/14/2011
201141006 468A.01-00 In General 10/14/2011
201141005 468A.01-00 In General 10/14/2011
201141004 9100.00-00 Extension of Time for Making Certain Elections 10/14/2011
201141003 9100.22-00 Other 10/14/2011
201141003 992.02-00 Election 10/14/2011
201141002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
201141001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/14/2011
201140031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/07/2011

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