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
201317018 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/26/2013
201317017 529.00-00 Qualified State Tuition Programs 04/26/2013
201317016 501.07-00 Social Clubs 04/26/2013
201317015 501.07-00 Social Clubs 04/26/2013
201317014 501.07-00 Social Clubs 04/26/2013
201317013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/26/2013
201317012 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 04/26/2013
201317012 501.03-30 Organizational and Operational Tests 04/26/2013
201317011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2013
201317011 502.00-00 Feeder Organizations (Exempt v. Not Exempt) 04/26/2013
201317011 502.01-00 Section 501 (c)(3) Organizations 04/26/2013
201317010 469.08-00 Material Participation Defined 04/26/2013
201317009 1092.07-00 Qualified Covered Call Options 04/26/2013
201317008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/26/2013
201317008 338.01-02 Time in which Election must be made 04/26/2013
201317007 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 04/26/2013
201317006 9100.11-00 Section 472; LIFO Election 04/26/2013
201317005 1502.75-00 Filing Requirements 04/26/2013
201317004 1362.04-00 Inadvertent Terminations 04/26/2013
201317003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/26/2013
201317003 167.00-00 Depreciation 04/26/2013
201317003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/26/2013
201317002 9100.00-00 Extension of Time for Making Certain Elections 04/26/2013
201317002 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/26/2013
201317001 856.00-00 Definition of Real Estate Investment Trust 04/26/2013

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