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
201111005 6402.03-01 Assignment of Refund Check 03/18/2011
201111004 1033.03-00 Property Similar or Related in Service or Use 03/18/2011
201111003 301.00-00 Distributions of Property 03/18/2011
201111003 355.01-00 Spin-Off 03/18/2011
201111003 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2011
201111002 453.09-00 Contingent Payment Sales 03/18/2011
201111002 453.09-01 Alternative Basis Recovery 03/18/2011
201111001 7609.04-00 Suspension of Statute of Limitations 03/18/2011
201110020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2011
201110019 412.00-00 Minimum Funding Standards 03/11/2011
201110018 408.03-00 Rollover Contributions 03/11/2011
201110017 412.00-00 Minimum Funding Standards 03/11/2011
201110016 412.00-00 Minimum Funding Standards 03/11/2011
201110015 412.00-00 Minimum Funding Standards 03/11/2011
201110014 408.03-00 Rollover Contributions 03/11/2011
201110013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/11/2011
201110012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2011
201110012 501.03-05 Corporations 03/11/2011
201110012 501.03-19 Public Recreation Facilities and Athletic Organizations 03/11/2011
201110011 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 03/11/2011
201110011 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 03/11/2011
201110010 7701.00-00 Definitions 03/11/2011
201110010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2011
201110009 1256.07-05 Qualified Board or Exchange 03/11/2011
201110008 1362.00-00 Election by Small Business Corporation 03/11/2011

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