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
201113040 664.03-02 Charitable Remainder Unitrust 04/01/2011
201113039 4945.04-04 Grants to Individuals 04/01/2011
201113038 4945.04-04 Grants to Individuals 04/01/2011
201113037 4943.04-01 Taxable Period 04/01/2011
201113036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2011
201113035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/01/2011
201113035 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 04/01/2011
201113034 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/01/2011
201113033 6212.00-00 Notice of Deficiency 04/01/2011
201113032 31.00-00 Withholdings (Credit v. No Credit Against Tax) 04/01/2011
201113031 3121.04-01 Common Law Tests 04/01/2011
201113030 6223.00-00 Notice to Partners of Proceedings 04/01/2011
201113029 7606.00-00 Entry of Premises for Examination of Taxable Objects 04/01/2011
201113028 6223.00-00 Notice to Partners of Proceedings 04/01/2011
201113027 6231.07-00 Tax Matters Partner 04/01/2011
201113026 856.00-00 Definition of Real Estate Investment Trust 04/01/2011
201113026 9100.00-00 Extension of Time for Making Certain Elections 04/01/2011
201113025 29.04-00 (Redesignated as Section 45K) Special Rules 04/01/2011
201113024 1362.01-03 Late Elections 04/01/2011
201113023 332.00-00 Complete Liquidation of Subsidiaries 04/01/2011
201113023 332.01-00 Nonrecognition of Gain or Loss 04/01/2011
201113023 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/01/2011
201113022 9100.22-00 Other 04/01/2011
201113022 1502.21-00 Consolidated Net Operating Loss Deduction 04/01/2011
201113021 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/01/2011

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