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
201119038 7474.00-00 Fee for Transcript of Record 05/13/2011
201119037 4945.04-04 Grants to Individuals 05/13/2011
201119036 501.03-10 Homes for Aged and Related Organizations (See Also 0501.04-02) 05/13/2011
201119036 501.33-00 Private v. Public Interest Served 05/13/2011
201119036 501.36-01 Section 501(c)(3) Organizations 05/13/2011
201119036 509.02-01 Publicly Supported Organizations 05/13/2011
201119036 509.01-01 Private Foundation 05/13/2011
201119035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2011
201119034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2011
201119033 6532.02-06 Reconsideration by Secretary 05/13/2011
201119032 1402.00-00 Definitions 05/13/2011
201119031 1401.02-00 Relief from Taxes by Certain International Agreements 05/13/2011
201119030 6223.00-00 Notice to Partners of Proceedings 05/13/2011
201119029 6416.00-00 Certain Taxes on Sales and Services 05/13/2011
201119028 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/13/2011
201119027 4081.01-00 Tax on Removal, Entry, or Sale 05/13/2011
201119026 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/13/2011
201119026 861.09-07 Fair Market Value Method 05/13/2011
201119026 861.09-09 Retroactive Election of Method 05/13/2011
201119025 856.00-00 Definition of Real Estate Investment Trust 05/13/2011
201119025 562.00-00 Dividends Eligible v. Not Eligible for Dividends-Paid Deduction 05/13/2011
201119024 1362.01-03 Late Elections 05/13/2011
201119023 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/13/2011
201119023 337.16-02 Allowable Worthless Stock Loss 05/13/2011
201119022 1362.04-00 Inadvertent Terminations 05/13/2011

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