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
201135011 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135010 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135009 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135008 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135007 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135006 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135005 9100.00-00 Extension of Time for Making Certain Elections 09/02/2011
201135004 1362.01-03 Late Elections 09/02/2011
201135003 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2011
201135003 9100.22-00 Other 09/02/2011
201135002 856.00-00 Definition of Real Estate Investment Trust 09/02/2011
201135002 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 09/02/2011
201135001 851.02-00 Gross Income Requirement 09/02/2011
201134026 408.03-00 Rollover Contributions 08/26/2011
201134025 408.03-00 Rollover Contributions 08/26/2011
201134024 4942.03-07 Set-Asides 08/26/2011
201134023 512.01-00 Exception, Additions, and Limitations on Unrelated Income 08/26/2011
201134023 4942.03-05 Qualifying Distribution 08/26/2011
201134023 4943.04-03 Business Enterprise 08/26/2011
201134023 4944.03-00 Exception for Program-Related Investments 08/26/2011
201134022 9100.01-00 Section 42; Low-Income Housing Credit 08/26/2011
201134022 42.00-00 Low-Income Housing Credit 08/26/2011
201134021 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134020 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011
201134019 9100.00-00 Extension of Time for Making Certain Elections 08/26/2011

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